United States Tax Court June 23, 1982, Docket No. 17144-79 (Chamberlin v. Commissioner)

lead-opinion

Drennen, Judge:

Respondent determined a deficiency of $1,036.44 in petitioners’ 1976 Federal income tax. The sole issue for decision is whether petitioners are entitled to a deduction under section 217(a)1 for certain moving expenses.

FINDINGS OF FACT

Some of the facts have been stipulated and are found accordingly.