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he engaged during his trip. Although we believe that petitioner
did engage in some job-search activities, there were personal
reasons for him to be in Nigeria. The record shows that, except
for one interview and the delivery of one resume, petitioner
spent the month visiting his cousin. Furthermore, the fact that
petitioner went to Nigeria without the business attire he
required for a job interview and without first speaking
personally with the prospective employer, leads us to believe
that the purpose of the trip was not to search for a job. These
facts, together with the fact that the time spent on job-search
activities was minimal, support a conclusion that the portion of
the expenses that could be allocated to any job-search activities
would be minimal at best. Accordingly, petitioner is not
entitled to a deduction for expenses associated with this trip.
With respect to petitioner's claims for the expenses of the
job searches in Los Angeles and Texas, petitioner did not have
any records, receipts, canceled checks, or any other
documentation to substantiate the expenditures. Nor could he
remember whether certain amounts he listed in his reconstruction
were expended during his trip to Los Angeles or during his trip
to Texas. Moreover, petitioner was unable to provide any details
of where he stayed or the name of the firms with which he
interviewed. Finally, petitioner claimed he expended $2,346 on
miscellaneous items related to his job search; however, he could
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