Thomas M. and Dolores F. Gomez - Page 7

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          which he claimed had not been reimbursed, he offered no credible             
          explanation of why the expenses in question were not reimbursed              
          or reimbursable under his employers' reimbursement policies.                 
               When a taxpayer has the right to obtain reimbursement for               
          his employee business expenses from his employer but fails to                
          seek reimbursement, the taxpayer cannot deduct the expenses                  
          because it is not "necessary" for the taxpayer to remain                     
          unreimbursed.  See Orvis v. Commissioner, 788 F.2d 1406, 1408                
          (9th Cir. 1986), affg. T.C. Memo. 1984-533; Roach v.                         
          Commissioner, 20 B.T.A. 919, 925 (1930)("[O]ne taxpayer may not              
          take deductions properly belonging to another.  A similar rule               
          should apply * * * where one spends money for the benefit of                 
          another and is not reimbursed").  In general, only those                     
          unreimbursed employee business expenses that are not reimbursable            
          by the taxpayer's employer are deductible by the taxpayer under              
          section 162.                                                                 
               Petitioner's attempt to deduct employee business expenses               
          also must fail because petitioner did not satisfy the                        
          requirements of section 274.  Section 274 imposes additional                 
          stringent substantiation requirements for certain kinds of                   
          business expenses.  Section 274(d) provides, in pertinent part:              
                    SEC. 274(d). Substantiation Required.--No deduction or             
               credit shall be allowed--                                               
                         (1) under section 162 or 212 for any                          
                    traveling expense (including meals and lodging                     
                    while away from home),                                             
                    (2) for any item with respect to an activity                       
                    which is of a type generally considered to                         

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