HARVEY v. COMMISSIONER

Docket No. 6084-65.

26 T.C.M. 565 (1967)

T.C. Memo. 1967-126

Owen E. Harvey and Norma Harvey v. Commissioner.

United States Tax Court.

Filed June 5, 1967.


Attorney(s) appearing for the Case

John A. Gallagher, 21100 Coolidge Highway, Detroit, Mich., for the petitioners. Charles S. Stroad and Carl W. Kloepfer, for the respondent.


Memorandum Opinion

PIERCE, Judge:

The Commissioner determined a deficiency of $1,130.20 in the income tax of the above-named petitioners for their taxable calendar year 1962.

The sole issue is whether an amount which the petitioner-husband received from his employer as reimbursement for part of a loss sustained on sale of his former residence, following the employer's transfer of said petitioner's place of employment to

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