- -24
Petitioner deducted $2,856 in moving expenses in 1991 which
respondent disallowed in her notice of deficiency. Petitioner
testified that he moved from Huntsville, Alabama, to Melbourne,
Florida, in November 1990. Petitioner testified that he incurred
expenses in connection with his move from Huntsville to Melbourne
through June 1991. While in Melbourne, he worked for Avionics
until October 1991. Petitioner then remained in Melbourne to
receive unemployment benefits. Petitioner has offered no
evidence that the expenses of his move to Melbourne in 1990
continued through 1991, nor has he offered any substantiation of
this claimed deduction. We therefore sustain respondent's
disallowance of this claimed deduction for moving expenses in
1991.
Respondent disallowed all of the amounts claimed as
deductions by petitioner on Schedule A for 1992 for lack of
substantiation. The following are Schedule A claimed deductions
in dispute for the year 1992:
Deduction Amount
State and local income taxes $963
Real estate taxes 463
Charitable contributions 488
Casualty/theft loss 350
Moving expenses 1,200
Petitioner has failed to provide any substantiation
whatsoever for these claimed deductions, and, accordingly, we
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