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transportation expenses. See Murata v. Commissioner, T.C. Memo.
1996-321.
Before the taxable year in issue, Mrs. Harrell was employed
as an administrative assistant and during 2002 she was unemployed,
searching for employment. Petitioners’ substantiating evidence
for the job search expenses consists of: (1) Correspondence
between Mrs. Harrell and potential employers; (2) a “work search
form” required by the State of Florida for purposes of
administering the State unemployment compensation program;3 and
(3) a mileage log which shows the addresses of companies which
Mrs. Harrell visited over the course of the year and the dates of
the visits.
The correspondence and work search forms were prepared
contemporaneously with the search for employment and establish to
our satisfaction that Mrs. Harrell incurred deductible job search
expenses. Hampered by a lack of evidence in the record as to the
amount thereof, but recognizing that expenses for a job search
were in fact incurred, we place the amount for that portion of her
job search expenses consisting of r�sum� preparation, telefax
transmission, and postage at $250. Mrs. Harrell’s remaining job
3The work search form contains the following language: Each
employer you contact in your search for work must be shown below.
It is important to make as many IN PERSON applications as
possible during EACH WEEK for which you claim benefits. Mrs.
Harrell certified that the information she provided on the report
was correct and complete to the best of her knowledge.
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