SHAUMYAN v. COMMISSIONER

Docket No. 6250-79.

42 T.C.M. 1189 (1981)

T.C. Memo. 1981-543

Sebastian Shaumyan and Maria Shaumyan v. Commissioner.

United States Tax Court.

Filed September 24, 1981.


Attorney(s) appearing for the Case

Sebastian Shaumyan, pro se, New Haven, Conn. Robert E. Marum, for the respondent.


Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency of $2,740.36 in petitioners' Federal income tax for the taxable year 1976. The sole issue presented for our decision is whether moving expenses incurred and paid by petitioners in 1975 may be deducted in 1976.

Findings of Fact

Some of the facts have been stipulated. The stipulation of facts and the attached exhibits are incorporated herein by this...

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