This case involves an income tax deficiency for 1945 in the amount of $209.46. The issue is whether section 23 (a) (1) (A) or (a) (2), Internal Revenue Code, authorizes petitioner to deduct his expenses in moving his household goods and personal property from California to Kentucky.
FINDINGS OF FACT.
Petitioner resides in or near Cincinnati, Ohio. His income tax return for the taxable year 1945 was filed with the collector of internal revenue for the first...
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