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WILSON v. COMMISSIONER OF INTERNAL REVENUE

No. 18987.

412 F.2d 314 (1969)

Edward N. WILSON and Louise K. Wilson, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals Sixth Circuit.

June 12, 1969.

Attorney(s) appearing for the Case

Edward N. Wilson, in pro. per.

Edward Lee Rogers, Dept. of Justice, Washington, D. C., for appellant, Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Jonathan S. Cohen, Attys., Dept. of Justice, Washington, D. C., on brief.

Before PECK, McCREE and COMBS, Circuit Judges.

ORDER

This appeal presents the question whether respondents-appellees may deduct as ordinary and necessary business expenses, pursuant to Section 162(a) of the Internal Revenue Code of 1954, unreimbursed expenses incurred in moving for the convenience of the husband's employer from a former home to a new work location. [In 1963, Congress enacted Section 217 of the Code providing that moving expenses should be deductible, but the statute was given prospective application...

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