RICHARD v. COMMISSIONER

Docket No. 2076-70SC.

30 T.C.M. 1346 (1971)

T.C. Memo. 1971-313

Richard L. and Rosmarie Markus v. Commissioner.

United States Tax Court.

Filed December 13, 1971.


Attorney(s) appearing for the Case

Richard L. and Rosmarie Markus, pro se, 73 Jubilaeumsstrasse, 3005 Berne, Switzerland. John J. Weiler, for the respondent.


Memorandum Findings of Fact and Opinion

SACKS, Commissioner:

Respondent determined a deficiency of $492.75 in petitioners' joint Federal income tax for the taxable year 1965. There are two issues in controversy, namely:

(1) Whether petitioners are entitled to a moving expense deduction for the taxable year 1965, and;

(2) Whether petitioners have established that they are entitled to an employee business deduction for the taxable year 1965...

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