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Claimed Travel Expense Deduction
Petitioners argue that Mr. Horwath’s 1998 travel expenses
are deductible under section 162(a) as ordinary and necessary
business expenses because Mr. Horwath paid those travel expenses
while performing consulting services for TGC. Respondent coun-
ters that petitioners are not entitled to a deduction for Mr.
Horwath’s 1998 travel expenses because Mr. Horwath was entitled
to a reimbursement by TGC for such expenses, which Mr. Horwath
elected not to request.
On the record before us, we agree with respondent. A
taxpayer is not entitled to a deduction for expenses to the
extent that such taxpayer is entitled to be reimbursed for such
expenses but does not claim such reimbursement. See Levy v.
Commissioner, 212 F.2d 552, 554 (5th Cir. 1954), affg. a Memoran-
dum Opinion of this Court dated Mar. 9, 1953; Universal Oil
Prods. Co. v. Campbell, 181 F.2d 451, 475 (7th Cir. 1950); see
also Lucas v. Commissioner, 79 T.C. 1, 7 (1982); Kennelly v.
Commissioner, 56 T.C. 936, 943 (1971), affd. without opinion 456
F.2d 1335 (2d Cir. 1972); Stolk v. Commissioner, 40 T.C. 345, 356
(1963), affd. per curiam 326 F.2d 760 (2d Cir. 1964); Podems v.
Commissioner, 24 T.C. 21, 22-23 (1955); Roach v. Commissioner, 20
B.T.A. 919, 925-926 (1930). Mr. Horwath was entitled to a
reimbursement by TGC for Mr. Horwath’s 1998 travel expenses.
However, he chose not to be reimbursed for those expenses.
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