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LUCAS v. COMMISSIONER

Docket No. 10764-78.

79 T.C. 1 (1982)

ROY NEWTON LUCAS AND FAYE BROZE LUCAS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 6, 1982.

Attorney(s) appearing for the Case

Roy Newton Lucas, pro se.

Sara W. Dalton, for the respondent.

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1976 in the amount of $7,516.05. After settlement of other issues, the issues for decision are:

(1) Whether, under section 217,1 petitioners are entitled to deduct as moving expenses the costs of (a) converting electrical applicances to U.S. standard frequency and voltage and...

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