- 10 - In the present case, petitioner's testimony pertaining to these objective factors was vague at best. Petitioner testified concerning his expenditures in Nashville and Las Vegas; however, his explanations were lacking in meaningful detail. Although petitioner did not have a principal place of business during much of 1995, several objective factors indicate that Nashville, during the period from January through July 1995, was petitioner's permanent place of residence. First, petitioners resided in Nashville from August 1994 through March 1995, a period of 8 months. Second, during the period beginning January and until August 1995, petitioners paid rent on an apartment in Nashville, a substantial living expense. A. Job-Hunting Expenses in Nashville Since Nashville was petitioner's permanent place of residence, he was not away from home during his job-searching in Nashville, and therefore the expenditures for lodging in Nashville are not deductible. Petitioner drove a total of 210 miles to various job interviews in the Nashville area, and is entitled to a travel deduction of $63 as a job-hunting expense (210 miles times 30 cents per mile). See Rev. Proc. 94-73, 1994- 2 C.B. 816. No amount for meals, postage, long-distance telephone calls or car insurance is allowable because petitioner has not substantiated that these expenses were related to his job-hunting.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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