Peterson v. Commissioner
United States Tax Court
Held, petitioner does not qualify for a deduction under section 217 for moving expenses in connection with commencing new work since he failed to satisfy the minimum work requirement. Held further, the adjustment for petitioner's failure to qualify for a moving expense deduction should be made to petitioner's 1979 return. Held further, petitioner is not entitled to a deduction for estimated professional expenses.
1Opinion of the Court
KEENE P. PETERSON and HELEN F. PETERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Peterson v. Commissioner
Docket No. 12677-82.
United States Tax Court
T.C. Memo 1984-554; 1984 Tax Ct. Memo LEXIS 116; 48 T.C.M. (CCH) 1422; T.C.M. (RIA) 84554;
October 17, 1984.
Held, petitioner does not qualify for a deduction under section 217 for moving expenses in connection with commencing new work since he failed to satisfy the minimum work requirement. Held further, the adjustment for petitioner's failure to qualify for a moving expense deduction should be made to petitioner's 1979 return.…
2Cases cited3 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- E-B Grain Co. v. CommissionerUnited States Tax Court · 1983