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ROQUE v. COMMISSIONER

Docket No. 3690-74.

65 T.C. 920 (1976)

ALBERTO ROQUE AND ZENAIDA ROQUE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 3, 1976.

Attorney(s) appearing for the Case

Alberto Roque and Zenaida Roque, pro se.

Alan Summers, for the respondent.

OPINION

DAWSON, Chief Judge:

Respondent determined a deficiency of $411.35 in petitioners' Federal income tax for the calendar year 1971. The only issue presented for our decision is whether petitioners are prohibited by section 933(1), I.R.C. 1954,1 from deducting $2,484.30 of moving expenses, which otherwise qualify for deduction under section 217, because they are properly allocable to or chargeable against tax-exempt...

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