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Petitioner offered no evidence bearing on whether the new
employment he sought was in the same trade or business as his
employment at Stores. Petitioner, in fact, offered no evidence
at all on the nature of the new employment he sought. The
evidence he did offer consisted of 2002 hotel receipts from the
Phoenix Hotel in Phoenix, Arizona, a hotel in Redding,
California, and the Hotel Del Coronado. Petitioner offered no
specific testimony or corroborating documentary evidence linking
the receipts with job-seeking activity. The printed information
at the top of the receipt from the Hotel Del Coronado states that
the room was for petitioner in connection with the “Hudson/Kline
Wedding”; his arrival was on New Year’s Eve, and his departure
was on New Year’s Day.
The Court finds that petitioner is not entitled to any
deduction for job-seeking expenses.
Charitable Contributions
Petitioner indicated on his Schedule A that he made gifts
to charity of $1,755, of which $1,260 was by cash or check.
There were upon his own admission, however, no gifts of cash or
checks made by petitioner during 2002. Petitioner did submit as
evidence on this issue a copy of a receipt from the United Cancer
Research Society for the donation of five items of personal
property. The receipt announces that the donor is responsible
for estimating the fair market value of the items donated.
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