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WOOD v. COMMISSIONER

Docket No. 3650.

3 T.C.M. 594 (1944)

Charles Axford Wood and Ludmilla M. Wood v. Commissioner.

United States Tax Court.

Entered June 17, 1944.

Attorney(s) appearing for the Case

Charles A. Wood, 16 Bradford Ave., Upper Montclair, N. J., pro se. John W. Edwards, Esq., for the respondent.

Memorandum Opinion

ARUNDELL, Judge:

This proceeding was initiated to test the correctness of respondent's determination of a deficiency in income taxes for the year 1941 in the sum of $43.19. We are asked to decide whether certain moving costs may be deducted as ordinary and necessary expenses of carrying on a trade or business or are personal in their nature.

[The Facts]

Charles Axford Wood, hereinafter called petitioner, entered...

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