- 9 - deductions were for essentially personal expenses that did not constitute trade or business expenses. Some of the claimed deductions were for job search expenses, which respondent disallowed. To the extent any of the Schedule C deductions were allowed, they were allowed as miscellaneous itemized deductions on Schedule A of the returns. Petitioners contend that the disallowed Schedule C deductions were all for job search expenses. In auditing petitioners’ returns for the 2 years at issue, respondent determined that the expenses deducted for the 2 years at issue were essentially and primarily personal expenses. For example, the Schedule C for 1999 included expenses incurred by petitioners in the use of their motor home beginning in January through mid- April to various places in the West and Southwest. Petitioners contend these were job search expenses. Petitioner did have between 15 and 20 interviews with doctors and at hospitals, although no offers of employment were ever made. Petitioner’s journey in quest of a job included San Diego, California, Arizona, Nevada, and the Oregon coast. The trip, however, included visits to vineyards and wine tasting in California, Sea World at San Diego, the Grand Canyon in Arizona, other tourist attractions, and a sister at Scappore, Oregon. During the year 2000, petitioners took another extended excursion in their motor home to New England, including Burlington, Vermont; Niagra Falls,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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