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HUGHES v. COMMISSIONER

Docket No. 1170-74.

65 T.C. 566 (1975)

WILLIAM HUGHES AND MARY ANN HUGHES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 16, 1975.

Attorney(s) appearing for the Case

H. Grey Goode, Jr., Nick G. Zegrea, and Arnold B. Sidman, for the petitioners.

Mathew E. Bates, for the respondent.

OPINION

STERRETT, Judge:

The respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1971 in the amount of $727.94.

The principal issue presented for our decision is whether section 911(a)1 precludes petitioners from deducting part of their moving expenses, which otherwise satisfy the requirements of section 217. If we conclude that a portion of the moving expenses is not deductible...

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