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MUSE v. COMMISSIONER

Docket No. 3293-79.

76 T.C. 574 (1981)

MARY K. MINNIES MUSE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 7, 1981.

Attorney(s) appearing for the Case

Howard L. Abramson and Thomas E. Rosen, for the petitioner.

William P. Hardeman, for the respondent.

OPINION

SIMPSON, Judge:

The Commissioner determined a deficiency of $1,956 in the petitioner's Federal income tax for 1976. The sole issue for decision is whether the petitioner has met the employment requirement of section 217(c)(2) of the Internal Revenue Code of 1954,1 relating to moving expenses, while she was on leave without pay.

All of the facts have been stipulated, and those facts are so found.

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