Memorandum Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $273.00 in petitioner's 1973 Federal income tax. The only issue to be decided is whether petitioner is entitled to deduct the cost of moving from San Francisco, California, to Arlington, Virginia.
All of the facts have been stipulated and are found accordingly. The stipulation of facts and attached exhibits are incorporated herein by this reference.
Petitioner resided...
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