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Sometime in 1990, petitioner experienced financial
difficulties and began to seek new employment that would pay a
higher salary. In 1990, petitioner sent resumes and her
curriculum vitae to potential employers.
On December 15, 1990, petitioner flew from Rochester, New
York, to Los Angeles, California, returning on January 7, 1991.
During this trip, petitioner stayed at the home she owned in
Chatsworth, California, in which one of her sons resided. During
this period, petitioner's job search activities included
organizing her materials, making telephone calls to California
State University at Northridge (CSUN) and the University of
Southern California regarding potential employment, and sending
resumes to various health care organizations in the Los Angeles
area. Petitioner testified that she mailed resumes from Los
Angeles because she wanted to make local telephone calls
regarding the proper person to whom she should send the resume,
she wanted to follow up the resume with a telephone call, and she
wanted to be available should the opportunity to interview arise.
Petitioner had no interviews during this period.
On December 18, 1991, petitioner flew from Rochester, New
York, to Los Angeles, California, returning on December 31, 1991.
2(...continued)
conference fees. No issue was raised in this case regarding any
amount not deductible because of petitioner's failure to seek
appropriate reimbursement from UR.
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