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After concessions, the issues for decision are: (1) Whether
petitioner is entitled to a Schedule A deduction for "research"
expenses in excess of the amount previously allowed by
respondent; (2) whether petitioner is entitled to a Schedule A
deduction for job search expenses; and (3) whether petitioner is
entitled to a Schedule A deduction for "not-for-profit" rental
expenses.
Some of the facts have been stipulated, and they are so
found. The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time of the filing
of this petition, petitioner resided in Chatsworth, California.
In 1961, petitioner received her bachelor of arts in nursing
from Syracuse University. In 1972, petitioner received a
master's degree in Public Health from the University of
California at Berkeley and completed the Family Nurse
Practitioner Program at the University of California at Davis.
In 1982, petitioner received a Ph.D. in sociology and family
therapy from the University of Southern California.
Petitioner has been involved in the field of nursing in
various capacities since her graduation from Syracuse in 1961.
During the late 1960's petitioner was employed as a nurse in a
hospital and public health agency. Since 1972, petitioner has
been employed as a nurse practitioner in association with
teaching responsibilities at various universities. Her teaching
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