DAMMERS v. COMMISSIONER

Docket No. 7543-78.

76 T.C. 835 (1981)

CLIFFORD R. DAMMERS AND ROBIN A. DAMMERS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 21, 1981.


Attorney(s) appearing for the Case

Clifford R. Dammers, pro se.

Paulette Segal, for the respondent.


OPINION

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the year 1975 in the amount of $1,025.98. This case was submitted fully stipulated under Rule 122. The stipulation of facts and the attached exhibits are incorporated herein by this reference. Due to concessions by the petitioners, the remaining issue for our decision is whether $7,312.05 of reimbursed moving expenses...

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