- 13 - C. Job-Search Expenses Job-search expenses are deductible under section 162(a) to the extent they are incurred in searching for new employment in the employee’s same trade or business. See Primuth v. Commissioner, 54 T.C. 374, 378-379 (1970); see also Murata v. Commissioner, T.C. Memo. 1996-321. Although respondent asserts that petitioners seek a $5,000 deduction for job-search expenses, petitioners provided no argument as to that matter at trial, and there is no evidence of record to support such a deduction. Consequently, to the extent that petitioners claim such a deduction, they have not demonstrated entitlement to it. The Court has considered all of petitioners’ contentions, arguments, requests, and statements. To the extent not discussed herein, we conclude that they are meritless, moot, or irrelevant. To reflect the foregoing, Decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14Last modified: November 10, 2007