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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.
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Last modified: November 10, 2007