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RICE v. COMMISSIONER

Docket No. 47161.

13 T.C.M. 394 (1954)

T. C. Memo. 1954-15

Forest W. Rice and Margaret Rice v. Commissioner.

United States Tax Court.

Filed April 23, 1954.

Attorney(s) appearing for the Case

William S. Hyatt, Esq., for the petitioners. Frank C. Conley, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined a deficiency in petitioners' income tax for 1950 in the amount of $66.26. The only issue is the correctness of the respondent's action in determining that a $417.22 reimbursement received by petitioner Forest W. Rice for moving his family from Kansas City, Kansas, to Los Alamos, New Mexico, was includible in their income.

Findings of Fact

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