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transportation expenses. See Murata v. Commissioner, T.C. Memo.
1996-321.
If the employee is seeking a job in a new trade or business,
however, the expenses are not deductible under section 162(a).
Dean v. Commissioner, 56 T.C. 895 (1971); Frank v. Commissioner,
20 T.C. 511, 513 (1953); Hobdy v. Commissioner, T.C. Memo. 1985-
414; Evans v. Commissioner, T.C. Memo. 1981-413; see Carter v.
Commissioner, 51 T.C. 932, 934 (1969); sec. 1.212-1(f), Income
Tax Regs. A taxpayer who has been unemployed for more than a
reasonably temporary period is not in the trade or business of
being employed, and thus the expenses of searching for a job are
not deductible. Miller v. United States, 362 F. Supp. 1242,
1247-1248 (E.D. Tenn. 1973).
Due to the fact that petitioner wife was unemployed during
the period of time in 1998 in which petitioners conducted their
“job search” and had been unemployed for the 4 years prior to
1998, she is considered not in the trade or business of being
employed, and thus her expenses of searching for a job in the San
Francisco area and on the four job search trips are not
deductible. Id.
The record is unclear as to the type of employment
petitioner was seeking in 1998. The Court is not certain as to
whether petitioner was looking for the same position elsewhere or
another type of job. Nevertheless, we give petitioner the
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