Memorandum Opinion
FAY, Judge:
Respondent determined a deficiency of $927.21 in petitioners' Federal income tax for the calendar year 1967.
The issues for decision are whether certain reimbursements from an employer in 1967 for expenses incurred by petitioners in connection with a transfer of their place of employment are includable in their gross income for that year, and if so, are any of said expenses deductible by petitioners in 1967.
Let's get started
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.