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GOLDMAN v. COMMISSIONER

Docket No. 5538-71.

32 T.C.M. 574 (1973)

T.C. Memo. 1973-132

Alvin L. Goldman and Elisabeth C. Goldman v. Commissioner.

United States Tax Court.

Filed June 19, 1973.

Attorney(s) appearing for the Case

Alvin L. Goldman, pro se, 1692 Williamsburg Road, Lexington, Ky. Ferdinand J. Lotz, III, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1968 in the amount of $152.38.

The issues for decision are:

(1) Whether expenses incurred by petitioners in transporting their household goods from Washington, D.C., where one of petitioners was temporarily away from home in the pursuit of a trade or business within the meaning of section 162(a)(2)

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