REDDING v. COMMISSIONER

Docket No. 7397-79.

43 T.C.M. 719 (1982)

T.C. Memo. 1982-111

Donald R. Redding and Betty F. Redding v. Commissioner.

United States Tax Court.

Filed March 8, 1982.


Attorney(s) appearing for the Case

John B. Jones, Jr., and Jennifer J.S. Brooks, 888 Sixteenth St., N.W., Washington, D.C., for the petitioners. Karen M. Martino, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1975 in the amount of $5,848.70. The issue for decision is whether certain reimbursed moving expenses received by petitioners in 1975 are attributable to foreign source income or United States source income.

Findings of Fact

All of the facts have been stipulated by the parties in accordance with Rule 122, Tax...

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