OPINION
RAUM, Judge:
The Commissioner determined a deficiency in petitioners' 1983 income tax in the amount of $457. The husband-petitioner had gone to Europe on an assignment by his employer to perform services for a subsidiary of the employer. Upon completion of the assignment some 2 years later, he returned to the United States to resume work in this country for the employer. Petitioner incurred moving expenses upon returning to the United States...
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