JOHNSON v. COMMISSIONER

Docket No. 27912-81.

48 T.C.M. 289 (1984)

T.C. Memo. 1984-305

Millard J. Johnson and Shirley J. Johnson v. Commissioner.

United States Tax Court.

Filed June 18, 1984.


Attorney(s) appearing for the Case

Ernest M. Fleischer and Richard Monaghan, 2100 Charterbank Ctr., Kansas City, Mo., for the petitioners. Alan M. Jacobson, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined deficiencies in petitioners' 1976 and 1977 Federal income taxes in the amounts of $870.92 and $10,942.81, respectively. After concessions, the issues for decision are: (1) Whether petitioners are entitled to deduct moving expenses incurred during 19761 and 1977 pursuant to section 217;2 (2) whether petitioners' travel expenses...

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