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2003. Because the amounts shown on the statements do not exceed
the amounts that respondent allowed, respondent’s determinations
on this issue are sustained.
C. Unreimbursed Employee Business Expenses
In general, a taxpayer may deduct ordinary and necessary
expenses paid or incurred in connection with the operation of a
trade or business. Sec. 162(a); Boyd v. Commissioner, 122 T.C.
305, 313 (2004). A trade or business includes the trade or
business of being an employee. O’Malley v. Commissioner, 91 T.C.
352, 363-364 (1988). For such expenses to be deductible, the
taxpayer must not have the right to obtain reimbursement from his
employer. See Orvis v. Commissioner, 788 F.2d 1406, 1408 (9th
Cir. 1986), affg. T.C. Memo. 1984-533.
Mr. Buah claimed a $9,400 deduction in 2002 and a $11,150
deduction in 2003. Respondent disallowed $3,550 for 2002 and
$3,306 for 2003. The claimed deductions appear to consist
primarily of mileage expenses that Mr. Buah contends he incurred
delivering newspapers for National Delivery Service.
Mr. Buah’s testimony on this issue was vague and confusing.
It is not clear whether National Delivery Service reimbursed Mr.
Buah for his expenses. Nor is it clear whether Mr. Buah reported
the income he received from National Delivery Service. For
example, on his 2002 return Mr. Buah reported total wages of
$29,826. Except for a tax refund, he reported no other sources
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