PEDERSON v. COMMISSIONER

Docket No. 717-64.

46 T.C. 155 (1966)

ERNEST A. PEDERSON, JR., AND DOROTHY J. PEDERSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 2, 1966.


Attorney(s) appearing for the Case

Clifford Lane Whitehill, for the petitioners.

Joseph T. de Nicola, for the respondent.


OPINION

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1960 in the amount of $320.76. The issues for decision are:

(1) Whether the amount of $1,088 paid by the employer of one of petitioners as reimbursement for certain selling expenses incurred by petitioners on the sale of their residence in Detroit, Mich., when one of petitioners was transferred...

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