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deduction in any amount for the $333.95 of expense claimed as
music educator and professional convention expenses.
However, since we found that petitioner incurred convention
expenses of $268.89 relating to his employment as an assistant
band director, we must determine whether these expenses are
deductible as unreimbursed employee expenses on Schedule A,
Itemized Deductions, subject to the 2-percent floor under section
67(a).
A taxpayer is not allowed an unreimbursed employee expense
deduction if the employer maintains a reimbursement plan and the
employee fails to seek reimbursement for work-related expenses.
Leamy v. Commissioner, 85 T.C. 798, 810 (1985).
There is absolutely nothing in the record to indicate
whether petitioner’s employer maintained a reimbursement plan in
the year at issue, nor has petitioner provided any evidence to
establish that he sought reimbursement for the convention
expenses. Accordingly, petitioner is not entitled to claim
unreimbursed employee expenses on Schedule A for the expenses
related to either of the San Antonio, Texas, conventions.5
5 Assuming, arguendo, that petitioner was entitled to
claim unreimbursed employee expenses of $268.89 on Schedule A,
petitioner would not be entitled to a deduction because the total
unreimbursed employee expenses are not greater than 2 percent of
the recomputed adjusted gross income, as required under sec.
67(a).
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