- 12 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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