Court of Appeals for the Ninth Circuit October 30, 1981, 80-7591 (Ernest L. Merlino and Lieselotte M. Merlino v. Commissioner of Internal Revenue)

PER CURIAM.

The Merlinos claimed a moving expense deduction of $2,901 after retiring and returning to Seattle from Germany. Because they lived in an apartment awaiting completion of a new home, Mr. Merlino did not work for at least 39 weeks in the 12-month period following their arrival. The Commissioner concluded that I.R.C.