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satisfy the strict substantiation requirements under section
274(d). Accordingly, and on the basis of the foregoing, we hold
that petitioner is not entitled to deduct any cellular phone
expenses under the listing of “instrument/equipment” for taxable
year 2002.
Finally, and with respect to the unreimbursed employee
expenses for books/journals/magazines, job-seeking expenses, and
business gifts, petitioner provided no credible evidence
whatsoever substantiating that she did, in fact, actually incur
these costs. First, petitioner did not provide any titles of
journals or books or periodicals or any documentary evidence that
she actually incurred the expenses claimed. Second, and with
respect to the $1,868 of job-seeking expenses disallowed by
respondent, petitioner did not provide any credible evidence
showing that she incurred the job-seeking expenses claimed on her
2002 return. Although petitioner did testify that she flew to
New York City for interviews, she admitted that these trips were
for personal pleasure and that she did not always make these
trips for primarily job-seeking reasons. For example, petitioner
candidly admitted that one of the trips was actually made for the
purpose of attending a funeral. Finally, petitioner produced
only one receipt for a bottle of cologne to substantiate the
$1,747 business gifts expense included in unreimbursed business
expenses on her Schedule A. We are unconvinced that the expense
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