Perry H. Kay, Sr. - Page 15

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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           
               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.                

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