McMAHON v. COMMISSIONER

Docket No. 1364-72.

32 T.C.M. 380 (1973)

T.C. Memo. 1973-86

Brian P. McMahon and Anne M. McMahon v. Commissioner.

United States Tax Court.

Filed April 12, 1973.


Attorney(s) appearing for the Case

Brian P. McMahon, pro se, 2363 — 26th Ave., San Francisco, Calif. Peter D. Bakutes, for the respondent.


Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined a $512.47 deficiency in petitioners' income tax for the calendar year 1969. The only issue for decision is whether certain amounts received by petitioner Brian P. McMahon from his employer to reimburse him for certain moving expenses were excludable from petitioners' gross income. The facts have been stipulated.

Brian P. McMahon and Anne M. McMahon ("petitioners") are...

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