Butka v. Commissioner
United States Tax Court
T, an employee of IBM in Endicott, New York, accepted an assignment from IBM to work abroad for an IBM subsidiary in West Germany. He was thus employed by that subsidiary during the period from May 30, 1981, until Sept. 3, 1983, when he returned to the United States.
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T, an employee of IBM in Endicott, New York, accepted an assignment from IBM to work abroad for an IBM subsidiary in West Germany. He was thus employed by that subsidiary during the period from May 30, 1981, until Sept. 3, 1983, when he returned to the United States. IBM had committed itself at the outset to reimburse T, inter alia, for moving expenses incurred in returning to the United States at the end of the assignment, without any requirement that he continue thereafter to work for IBM. He, in fact, returned to the United States to recommence working for IBM in Endicott, New York. IBM…
1Opinion of the Court
OPINION
RAUM, Judge:
The Commissioner determined a deficiency in petitioners’ 1983 income tax in the amount of $457. The husband-petitioner had gone to Europe on an assignment by his employer to perform services for a subsidiary of the employer. Upon completion of the assignment some 2 years later, he returned to the United States to resume work in this country for the employer. Petitioner incurred moving expenses upon returning to the United States but was then reimbursed therefor in accordance with his employer’s commitment at the time he undertook the European assignment. Such reimbursement…
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