1.    critical in answering this: does the job seeker have an existing trade or business?
a.    basically, you can deduct expenses incurred in seeking a job in the same trade or business (even if you are unsuccessful)
i.    this come from RR 75-120
b.    this does not include looking for initial employment or employment in a new trade or business  (Will there be a “substantial difference” b/t the old and new employment? – Evans.)