Vincent Ekeh - Page 7




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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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