William A. And Helen M. Lull v. Commissioner of Internal Revenue, Willaim H. And Dorothy Simpson v. Commissioner of Internal Revenue

HAMLEY, Circuit Judge:

William A. Lull, William H. Simpson, and their respective wives, appeal from a decision of the Tax Court assessing liability for income taxes on certain payments made to them by their employer incident to their transfer to other posts of duty.

Appellants’ tax returns for the years 1959 through 1961 are involved in this appeal and the law governing our resolution is thus prior to some extensive Congressional revision of the tax laws governing reimbursements for moving expenses. See Int.Rev.Code §§ 62, 217.

The Tax Court opinion is reported in 51T.C. 841 (1969).

Lull and…