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GERHARD v. COMMISSIONER

Docket No. 5933-69

29 T.C.M. 1153 (1970)

T.C. Memo. 1970-262

W. Richard Gerhard and Dawna V. Gerhard v. Commissioner.

United States Tax Court.

Filed September 15, 1970.

Attorney(s) appearing for the Case

W. Richard Gerhard, pro se, 2317 Mount Vernon Ave., Janesville, Wis. Alan B. Shidler, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $253.97 in petitioners' income tax for the taxable year 1967. The issues to be decided are (1) whether petitioners' moving expenses of $1,263.41 are properly deductible within section 2171 and (2) whether $52.00 expended in efforts to acquire new employment are deductible as section 162 expenses.

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

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