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MERLINO v. COMMISSIONER

Docket No. 3481-78.

40 T.C.M. 134 (1980)

T.C. Memo. 1980-112

Ernest L. Merlino and Lieselotte Merlino v. Commissioner.

United States Tax Court.

Filed April 10, 1980.

Attorney(s) appearing for the Case

Ernest L. Merlino, pro se., 9162 S.E. 54th Place, Mercer Island, Wash. James A. Nelson, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' 1975 Federal income tax in the amount of $1,241.76. Due to concessions, the only issue remaining for our decision is whether petitioners may deduct, under section 217, Internal Revenue Code of 1954,1 various expenses of moving from Munich, Germany, to Seattle, Washington.

Findings of Fact

Some of the...

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