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EMMONS v. COMMISSIONER

Docket No. 2357-82.

48 T.C.M. 275 (1984)

T.C. Memo. 1984-300

Charles E. Emmons and Linda T. Emmons v. Commissioner.

United States Tax Court.

Filed June 12, 1984.

Attorney(s) appearing for the Case

John O. Franklin, 6375 E. Tanque Verde Rd. Suite 140, Tucson, Ariz., for the petitioners. Marikay Lee-Martinez, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $10,533 in petitioners' Federal income taxes for 1977. The deficiency resulted from disallowance of deductions for employee business expenses and moving expenses and disallowance of a foreign income exclusion. Respondent contends that petitioners are precluded from introducing evidence on the moving expense issue because...

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