Memorandum Findings of Fact and Opinion
TRAIN, Judge:
The respondent determined a deficiency in petitioner's income tax for the year 1960 in the amount of $503.82.
The only question presented is whether certain moving and relocation expenses of $2,300.81 incurred by petitioner in connection with a change of employers were deductible by him.
Findings of Fact
Some of the facts are stipulated and are hereby found as stipulated.
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