Is lost vacation time tax deductible when the employee is not at fault?

[ptt87]

Is lost vacation time tax deductible when the employee is not at fault?  Another company merged with mine, and due to the manner in which they calculate vacation time, all of my accrued vacation time was negated. 

[Carl]

No, because you never paid taxes on it in the first place.

[Opus 17]

Income that is never paid to you is never taxed in the first place.  You can’t deduct from your income, something that was never in your income.