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440 (1934); Welch v. Helvering, supra. In addition, a taxpayer
is required to keep books or records to substantiate all
deductions which are claimed. Sec. 6001; sec. 1.6001-1(a),
Income Tax Regs. Where a taxpayer fails to produce any records
to substantiate his deductions, disallowance of the claimed
deductions is proper. Williams v. Commissioner, T.C. Memo. 1986-
195.
Moving Expense Deduction
Ordinarily, moving expenses are considered nondeductible
family and living expenses. However, subject to certain
requirements neither relevant nor in dispute in this case,
section 217 permits a deduction for all reasonable moving
expenses paid or incurred during the taxable year in connection
with the commencement of work as an employee at a new principal
place of work. Whether a claimed moving expense is reasonable is
a question of fact to be determined under the circumstances of
the particular move. Sec. 1.217-2(b)(2), Income Tax Regs. A
taxpayer is required to prove the expenses incurred. See
Haberthier v. Commissioner, T.C. Memo. 1984-377. Petitioners'
proof in support of the disputed moving expense deduction
consists of petitioner's testimony and records from PSI relating
to the amount of relocation benefits petitioner received. After
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