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Petitioner testified that she incurred miscellaneous
expenses related to her job search activities including newspaper
costs. Petitioner presented no documentation or detailed
testimony concerning these expenses. Thus, she is not entitled
to a deduction for these expenses.
Petitioner also contends that she is entitled to a per diem
deduction for meals expenses for the 14 days during which she was
in Los Angeles. Rather than requiring that a taxpayer
substantiate the amount of the expenses incurred for meals, a per
diem deduction may be allowed for meals expenses incurred away
from home when a taxpayer satisfies all of the other requirements
of sections 162(a)(2) and 274(d). Sec. 274(d); sec. 1.274-5T(j),
Temporary Income Tax Regs, 50 Fed. Reg. 46032 (Nov. 6, 1985);
Rev. Proc. 90-60, 1990-2 C.B. 651, 653. This amount will be
deemed substantiated so long as the elements of time, place, and
business purpose of the travel expenses are substantiated. Rev.
Proc. 90-60, 1990-2 C.B. 653. The per diem meals amount includes
incidental expenses such as laundry expenses. Rev. Proc. 90-60,
1990-2 C.B. 652. Because petitioner has substantiated the
elements of time, place, and business purpose with respect to her
second job search trip to Los Angeles, she is entitled to a per
diem deduction for meals expenses for her 14-day trip. The
record does not reflect the allowable per diem amount for Los
Angeles in a situation where housing is not included. This may
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