WILSON v. COMMISSIONER

Docket No. 5387-65.

49 T.C. 406 (1968)

EDWARD N. WILSON AND LOUISE K. WILSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 24, 1968.


Attorney(s) appearing for the Case

Edward N. Wilson, pro se.

Wayne I. Chertow, for the respondent.


HOYT, Judge:

Respondent determined a deficiency in income tax against the petitioners for the taxable year 1963 in the amount of $271.40. No portion of the amount has been conceded by either party. The two issues presented for our decision are as follows:

(1) May petitioners deduct their moving expenses incurred as the result of an intercity job transfer from the office of the husband's employer at Henderson...

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