- 13 - 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 couldPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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