Legal Opinion
Ernest L. Merlino and Lieselotte M. Merlino v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided October 30, 1981No. 80-7591PublishedCited by 8 opinions
1Per curiam
The Merlinos claimed a moving expense deduction of $2,901 after retiring and returning to Seattle from Germany. Because they lived in an apartment awaiting completion of a new home, Mr. Merlino did not work for at least 39 weeks in the 12-month period following their arrival. The Commissioner concluded that I.R.C. § 217(c)(2) prohibited the moving expense deduction and assessed a deficiency. The Tax Court upheld the Commissioner’s ruling.
On appeal, the appellants renew their arguments to the Tax Court: (1) the 12- month, 39-week work requirement should not have begun to run until they had…
2Cases cited5 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Walter N. Lindemood and Clara Lindemood v. Commissioner of Internal Revenue, Ramona T. Galeno v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- Walter W. Cruttenden and Fay T. Cruttenden v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
- Commissioner of Internal Revenre v. Vaal R. Dodd and Carolyn DoddCourt of Appeals for the Fifth Circuit · 1969
- Mac Rohde, A/K/A Max Ralph Rohde, A/K/A Mack Rohde v. United StatesCourt of Appeals for the Ninth Circuit · 1969
3Cited by8 opinions
- First Charter Financial Corp., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the First Circuit · 1982
- Vukasovich, Inc. v. Commissioner of Internal Revenue, Vukasovich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Jane K. Nickell, Now Jane K. Johnson by Marriage, and Joan D. Kincaid v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Kelly B. Niles, by and Through His Co-Conservators, David F. Niles and Joan A. MacMahon v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- First Charter Financial Corp., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the First Circuit · 1982
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