Joellen Miller Murata - Page 5

                                                - 5 -                                                  

                  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.                                                         




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011