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December 2002, to the extent of 1,137 miles.7 The standard
mileage rate for 2002 was 36.5 cents per mile.8 Consequently, the
total allowable mileage expense is $415.
Petitioners incurred expenses in retaining a search firm to
help Mr. Stukes with his job search. We find that petitioners’
records and Mr. Stukes’s testimony substantiate these expenses to
the extent of $1,300.
Petitioners also incurred expenses in preparing and printing
Mr. Stukes’s calling cards, résumé, and envelopes. We find that
petitioners’ records and Mr. Stukes’s testimony substantiate
these expenses to the extent of $1,100.
On Schedule A of their 2002 return, petitioners reported
attorney’s fees and accountant’s fees of $32,610, all of which
was disallowed by respondent. The attorney’s fees stem from a
controversy involving the sale of real property in May of 2001.
Petitioners had acquired the property (the Lakeshore property) in
2000. At the time of acquisition, petitioners intended to
renovate the Lakeshore property and resell it at a profit.
Petitioners were successful, and they reported $7,633 of capital
7In reaching this amount, we excluded miles driven before
Mr. Stukes was terminated from his job, miles driven in pursuit
of the Equal Employment Opportunity Commission (EEOC) claim, and
miles for which there is no corresponding bank record or calendar
entry.
8See supra note 3.
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