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deduction for petitioner's meals expenses which were incurred to
attend various conventions. Moreover, we note that petitioner's
reliance on IRS Publications 17 and 463 is misplaced. We have
previously held that such publications are not authoritative
sources of Federal tax law, and, therefore, do not control the
outcome of issues in this case. Zimmerman v. Commissioner, 71
T.C. 367, 371 (1978), affd. without published opinion 614 F.2d
1294 (2d Cir. 1979).
With regard to the remaining amount of $229.91 for
miscellaneous expenses, petitioner presented no testimony or
documentation to support a deduction for this amount.
Accordingly, petitioner is not entitled to a deduction for such
expenses.
Job Search Expenses
Petitioner claimed a Schedule A deduction for her job search
expenses in the amount of $1,274.80 and for Mr. Ganong's job
search expenses in the amount of $3,378.
Petitioner testified that the amount claimed for her job
search expenses relates to two separate trips to the Los Angeles
area. Petitioner claimed $349 related to the first trip which
includes one half of the airfare from Rochester, New York, to Los
Angeles, California, a per diem meals allowance, laundry
expenses, and transportation to and from the airport. Petitioner
claimed $925.80 related to the second trip which includes
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