Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency of $2,740.36 in petitioners' Federal income tax for the taxable year 1976. The sole issue presented for our decision is whether moving expenses incurred and paid by petitioners in 1975 may be deducted in 1976.
Findings of Fact
Some of the facts have been stipulated. The stipulation of facts and the attached exhibits are incorporated herein by this...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.