Memorandum Findings of Fact and Opinion
The Commissioner has determined a deficiency in petitioner's income tax for the taxable year ended December 31, 1961, of $315.44. The deficiency is due to including in petitioner's taxable income for the year 1961 reimbursement for moving expenses incurred by him in moving from Chicago to Philadelphia, after accepting employment with Smith Kline & French Laboratories, a firm in Philadelphia.
Petitioner assigned...
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