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to Istanbul and Peru. Petitioner also failed to seek
reimbursement for other business expenses he claimed on his Form
2106 because he believed he would not have been reimbursed
because of the college’s limited budget.
When a taxpayer has the right to obtain reimbursement for
his employee business expenses from his employer but fails to
seek reimbursement, the taxpayer cannot deduct the expenses
because it is not “necessary” for the taxpayer to remain
unreimbursed. See Orvis v. Commissioner, supra at 1408. In
general, only those unreimbursed employee business expenses that
are not reimbursable by the taxpayer’s employer are deductible by
the taxpayer under section 162.
The deduction of travel expenses away from home, including
meals and lodging, under section 162(a)(2), is also conditioned
on those expenses’ being substantiated by adequate records or by
other sufficient evidence corroborating the claimed expenses
pursuant to section 274(d). Sec. 1.274-5T(a)(1), Temporary
Income Tax Regs., supra.
Petitioner’s credit card statements fail to provide the
detailed information required by section 274(d), and petitioner
has failed to provide any other evidence to substantiate his
claimed deductions. The Court sustains respondent’s
determination.
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