Robert A. White - Page 13

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          assignments during his normal shifts.  Petitioner claimed that              
          DHS told inspectors that they were not authorized for vehicle               
          expenses reimbursement for overtime shifts because DHS was paying           
          them overtime.  Petitioner has not introduced any evidence to               
          support his assertion that reimbursement was denied for any of              
          his transportation in a personal automobile between duty posts              
          (i.e., noncommuting transportation between business locations).             
               Where an employee incurs expenses for which he is entitled             
          to, but does not, seek reimbursement, he is not allowed to deduct           
          those expenses.  Walliser v. Commissioner, 72 T.C. 433, 437 n.4             
          (1979); Wollesen v. Commissioner, T.C. Memo. 1987-611, affd.                
          without published opinion 875 F.2d 317 (4th Cir. 1989).                     
               Finally, even if petitioner claimed and DHS denied                     
          reimbursement for the noncommuting expenses, petitioner did not             
          furnish any evidence to show how many of the miles driven were              
          between places of business.  The Court concludes that the                   
          evidence petitioner presented is insufficient to satisfy the                
          strict substantiation requirements of section 274(d).                       
          Respondent’s determination as to the claimed vehicle expense                
          deduction is sustained.                                                     
               Parking Fees and Tolls                                                 
               Petitioner claimed a deduction of $1,285 for unreimbursed              
          parking fees and tolls.  Petitioner did not provide any evidence            
          to support these expenses, to demonstrate that they were for                

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