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PAINTER v. COMMISSIONER

Docket No. 7600-74.

35 T.C.M. 731 (1976)

T.C. Memo. 1976-164

Melvin Painter and Alice Painter v. Commissioner.

United States Tax Court.

Filed May 24, 1976.

Attorney(s) appearing for the Case

Melvin Painter and Alice Painter, pro se, Ezal St. Frence Hill, Jerusalem, Israel. Harris J. Belinkie, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $1,645.30 in petitioners' Federal income tax for 1971. The only issue is whether expenses of $7,447.93 which petitioners incurred in connection with moving from the United States to Israel, and which they deducted on their 1971 return, were "properly allocable to or chargeable against amounts excluded from gross income" under section 911(a)1 and, therefore...

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