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be used in the case of automobiles), (2) the time and place of
the expenditure or use, (3) the business purpose of the
expenditure or use, and (4) the business relationship to the
taxpayer of each expenditure or use.
Automobile Expenses
When an employee has a right to receive reimbursement for
expenditures related to his status as an employee but fails to
claim such reimbursement, the expenses are not deductible because
they are not “necessary” within the meaning of section 162(a).
Orvis v. Commissioner, 788 F.2d 1406, 1408 (9th Cir. 1986), affg.
T.C. Memo. 1984-533; Lucas v. Commissioner, 79 T.C. 1, 7 (1982);
Kennelly v. Commissioner, 56 T.C. 936, 943 (1971), affd. without
published opinion 456 F.2d 1335 (2d Cir. 1972). Business
expenses of the employer cannot be converted into the employee’s
expenses by the mere failure of an employee to seek
reimbursement. Kennelly v. Commissioner, supra; Stolk v.
Commissioner, 40 T.C. 345, 356 (1963), affd. per curiam 326 F.2d
760 (2d Cir. 1964). The employee has the burden of establishing
that the employer would not reimburse the expense had the
employee requested reimbursement. Podems v. Commissioner, 24
T.C. 21, 22-23 (1955).
Petitioner’s claim for unreimbursed employee business
expenses included $9,655 of vehicle expenses. Petitioner
testified that he responded to certain unscheduled “emergency”
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