DocketNumber: Docket No. 13838-80.
Citation Numbers: 42 T.C.M. 816, 1981 Tax Ct. Memo LEXIS 295, 1981 T.C. Memo. 450
Filed Date: 8/24/1981
Status: Non-Precedential
Modified Date: 11/21/2020
*295
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES,
*296 FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
Mihaly and Gisela M. Bacsmai resided in Colorado Springs, Colorado, at the time they filed their petition in this case. Mihaly Bacsmai (hereinafter petitioner) was a Non-Commissioned Officer in the United States Army during 1974 through 1977. In 1975, petitioner received orders to work in Frankfurt, Germany, which was 20 miles from his home and previous job in Hanau, Germany. Petitioner expected his job in Frankfurt to continue for a substantial period of time and such job lasted for 20 months.
Petitioner continued to live in his home in Hanau and every morning he drove to his worksite in Frankfurt. Petitioner's job in Frankfurt required him to determine the supply needs of some brigades and occasionally petitioner made field trips to determine such needs. Petitioner never filed a voucher to obtain reimbursement for his field trip expenses, nor has he ever received any such reimbursement.
On his 1977 Federal income tax return, petitioner claimed deductions for transportation expenses totaling $ 1,067, consisting of $ 904 for transportation from Hanau to Frankfurt and $ 163 for transportation*297 on field trips. In his notice of deficiency, respondent disallowed these deductions.
OPINION
Petitioner argues that the expenses he incurred on his daily transportation to work were deductible. Respondent's position is that petitioner is unable to deduct such expenses if the job to which he commuted does not qualify as temporary. Thus, our decision in
Temporary employment means "the sort of employment in which termination within a short period could be foreseen."
Petitioner also claims that the transportation expenses he incurred when making field trips to the brigades were deductible under
This Court has held that business expenses are not necessary when an employee incurs such expenses and is entitled to be reimbursed for them, but fails to make a claim for reimbursement from his employer.
To reflect the foregoing,
1. Statutory references are to the Internal Revenue Code of 1954, as amended.↩