Hartung v. Commissioner
United States Tax Court
Petitioner moved from the United States to Australia and in doing so incurred unreimbursed moving expenses. Respondent concedes that petitioner satisfied the requirements for a sec. 217, I.R.C. 1954, moving expense deduction but contends that the expenses are properly allocable to tax-exempt income earned subsequent to the move and as such are disallowed by sec. 911(a), I.R.C. 1954, Held, petitioner is entitled to a deduction under sec. 217. Moving expenses are personal…
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Petitioner moved from the United States to Australia and in doing so incurred unreimbursed moving expenses. Respondent concedes that petitioner satisfied the requirements for a sec. 217, I.R.C. 1954, moving expense deduction but contends that the expenses are properly allocable to tax-exempt income earned subsequent to the move and as such are disallowed by sec. 911(a), I.R.C. 1954, Held, petitioner is entitled to a deduction under sec. 217. Moving expenses are personal family expenses and as such are not disallowed by sec. 911(a).
1Opinion of the Court
OPINION
Fat, Judge:
Respondent determined a deficiency of $334.14 in petitioners’ income tax for the taxable year 1964.
The only question before this Court is whether the moving expense deduction claimed by petitioners for the taxable year 1964 must be disallowed because it is properly allocable to tax-exempt income within the meaning of section 911.1
All of the facts have been stipulated and are found accordingly. The stipulation of facts and exhibits attached thereto are incorporated herein by this reference.
Petitioners are husband and wife and at the time of filing the petition herein resided…
2Cases cited2 opinions
- Jones v. CommissionerUnited States Tax Court · 1970
- Carstairs v. United StatesDistrict Court, E.D. Pennsylvania · 1936
3Cited by22 opinions
- Hughes v. CommissionerUnited States Tax Court · 1975
- Butka v. CommissionerUnited States Tax Court · 1988
- Hartung v. CommissionerCourt of Appeals for the Ninth Circuit · 1973
- Kronenberg v. CommissionerUnited States Tax Court · 1975
- Roque v. CommissionerUnited States Tax Court · 1976
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