Taylor v. Commissioner
United States Tax Court
Petitioner claimed a moving expense deduction for expenses of returning from military service to the school where he was to complete work on his Ph.D. Held, as a student, petitioner is not an employee within the meaning of sec. 217(c)(2) and, therefore, any deduction claimed for the expenses of such a move must be disallowed.
1Opinion of the Court
Irwin, Judge:
Respondent determined deficiencies in petitioner’s income tax for the calendar year 1972 in the amount of $411.98.
After a concession by petitioner, the only question which remains for our decision is whether petitioner is entitled to deduct his claimed moving expenses in the amount of $1,482 for his move from Washington, D.C., to Philadelphia, Pa., in September 1972.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation of facts along with attached exhibits are incorporated herein by this reference.
Petitioner was a resident of Bethesda, Md., at the time of filing…
2Cases cited4 opinions
- United States v. W. M. Webb, Inc.Supreme Court of the United States · 1970
- Pennsylvania Casualty Co. v. ElkinsDistrict Court, E.D. Kentucky · 1947
- Hartung v. CommissionerUnited States Tax Court · 1970
- Weaver v. WeinbergerDistrict Court, S.D. West Virginia · 1975
3Cited by3 opinions
- Garber v. CommissionerUnited States Tax Court · 1980
- Humphrey v. Comm'rUnited States Tax Court · 2006
- Taylor v. CommissionerUnited States Tax Court · 1978