- 10 -
2. Transportation Out-of-County
c. Transportation by air, when traveling on
official business, should be booked through
the Reservation Travel Desk. Only under
extenuating circumstances, may a traveler
purchase his/her own ticket. * * *
The college did not reimburse petitioner for his airfare
because he purchased his airline ticket through an agent other
than the college’s reservation travel desk in violation of the
travel reimbursement policy. To the extent he followed the
college’s travel reimbursement policy and submitted the required
documentation, petitioner was reimbursed for his expenses.
Under section 162(a), petitioner is not entitled to deduct
expenses for which he has been or could have been reimbursed.
Orvis v. Commissioner, 788 F.2d 1406 (9th Cir. 1986) (deduction
not allowable to the extent that the employee is entitled to
reimbursement from the employer), affg. T.C. Memo. 1984-533;
Lucas v. Commissioner, 79 T.C. 1, 7 (1982) (same); Kennelly v.
Commissioner, 56 T.C. 936, 943 (1971) (same), affd. without
published opinion 456 F.2d 1335 (2d Cir. 1972).
The college had a policy of reimbursing its employees for
ordinary and necessary business expenses. Pursuant to those
policies, petitioner received some reimbursements related to his
trips to Italy and Portland. Petitioner admitted that he did not
seek reimbursement for some of his expenses for his trip to Italy
and did not seek reimbursement at all for expenses for his trips
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011