ECKELS v. COMMISSIONER

Docket No. 1117-67.

27 T.C.M. 1548 (1968)

T.C. Memo. 1968-292

Howard R. Eckels and Betty J. Eckels v. Commissioner.

United States Tax Court.

Filed December 24, 1968.


Attorney(s) appearing for the Case

Howard R. Eckels, pro se, 1603 Winding Trail, Springfield, Ohio.

Rudolf L. Jansen, for the respondent.


Memorandum Opinion

MULRONEY, Judge:

Respondent determined a deficiency in petitioners' 1963 income tax in the amount of $191.16.

The issue is whether amounts received by Howard R. Eckels from his employer as reimbursement of his moving expenses are includable in his gross income.

All of the facts have been stipulated and they are found accordingly.

As of the date of the filing of the petition, petitioners lived in Springfield, Ohio...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases