John Allen and Glenna A. Lyle - Page 6

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          its enactment.  See Harisiades v. Shaughnessy, 342 U.S. 580, 594            
          (1952).  The Ex Post Facto Clause is not applicable in a civil              
          context.  See Johannessen v. United States, 225 U.S. 227, 242               
          (1912).  Accordingly, section 86 does not violate the Ex Post               
          Facto Clause of the Constitution.                                           
          III.  Job-Hunting Expenses                                                  
                                  FINDINGS OF FACT                                    
               In August 1994 petitioners moved to Nashville, Tennessee,              
          from El Paso, Texas, after Mrs. Lyle accepted a job in Nashville.           
          Petitioner, who had 10 years of experience as an El Paso public             
          school teacher, attempted to find employment in the Nashville               
          area.  From January to March 1995, petitioner had three                     
          interviews with the following prospective employers:  Three                 
          Springs Wilderness program; a Christian academy; and the Metro              
          Nashville school district.  At the time of the interviews,                  
          petitioner was living in an apartment in Nashville.  Petitioner             
          drove the following distances (one way) for his three interviews:           
          70 miles for the first interview, 5 miles for the second                    
          interview, and 30 miles for the third interview.  None of the               
          interviews resulted in employment.                                          
               On April 1, 1995, petitioner left Nashville for Las Vegas,             
          Nevada, for the joint purposes of gambling and finding a job in             
          the teaching profession.  Mrs. Lyle remained in Nashville.                  
          Petitioner drove to Las Vegas from Nashville, a distance of about           

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