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With respect to the remaining amounts claimed on the return
as moving expenses, since petitioner claims his move to Hong Kong
was in connection with the commencement of self employment,
section 217(c)(2)(B) would require that petitioner perform
services as a self-employed individual on a full-time basis, in
the general location of Hong Kong, for at least 78 weeks of the
24-month period following his arrival there, of which at least 39
weeks must occur during the first 12 months. Although petitioner
was present in Hong Kong for a sufficient period to meet the 78-
week requirement, the evidence falls far short of establishing
that he was working full time for 39 weeks during the first 12
months. Petitioner testified that he returned to the United
States "sometime" in 1991 for approximately 1 month to purchase a
computer system, and that he started his business "shortly" after
his return to Hong Kong. On this evidence, it follows that
petitioner necessarily failed the 39-week test if his return to
the United States was much later than late February 1991. In any
event, the evidence presented by petitioner, either at trial or
in the opportunities presented to him post-trial, fails to
demonstrate that he met the requirements of section 217.
Accordingly, petitioner is not entitled to any deduction for
moving expenses because of both a failure to substantiate actual
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