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new employment in the employee’s same trade or business. See
Primuth v. Commissioner, supra. If the employee is seeking a job
in a new trade or business, however, the expenses are not
deductible under section 162(a). See Frank v. Commissioner, 20
T.C. 511, 513-514 (1953).
Petitioner’s primary source of income during the years in
issue, not including income of his spouse, was from West
Telemarketing in Omaha, Nebraska. The following sources and
amounts of income were reported on his returns:
1995 1996
West Telemarketing $7,518.69 $23,405.48
Sitel Corporation 2,156.60 -0-
Westin Hotels and Resorts 281.13 -0-
Sharp Personnel Services 681.50 -0-
Nesco Service Company 883.88 -0-
11,521.80 23,405.48
Petitioner failed to establish how expenses he deducted on
his returns were ordinary and necessary expenses in carrying on
his employment at West Telemarketing or at one of the other
companies by which he was employed. Nor did petitioner establish
the existence of any other business for which the expenses could
have been ordinary and necessary. Petitioner on occasion paid
“practicing fees” to the Supreme Court of Nigeria; he testified
that he maintained a legal practice in Nigeria, and that the
travel expenses he incurred were primarily in connection with
this practice. He also testified that a portion of the expenses
was related to (1) his contacting businesses in order to
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