MEMORANDUM AND ORDER
NICKERSON, District Judge.
Plaintiff brings suit for the refund of federal income taxes in the amount of $328.47 for the calendar year 1972 which he paid when a deduction was denied by the Internal Revenue Service for expenses he incurred in moving his wife and children from India to Washington, D. C. in June of 1972.
There being no factual matter in dispute, the government has moved for summary judgment, arguing that the deduction...
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