McLELLAN v. COMMISSIONER

Docket No. 102-66.

51 T.C. 462 (1968)

NORVEL JEFF McLELLAN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 23, 1968.


Attorney(s) appearing for the Case

Norvel Jeff McLellan, pro se.

John A. Cronkhite, for the respondent.


Respondent determined a deficiency in income tax against petitioner1 in the amount of $202.19 for the taxable year 1963. The question for our determination is whether $903.33 paid to petitioner by his employer to defray living expenses for himself and members of his family, subsequent to their arrival at a new post of duty to which he had been transferred and prior to moving into their new home, was gross...

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