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C. Moving Expenses
Petitioner claimed on the 1989 tax return a moving expense
deduction in the amount of $1,322. In the notice of deficiency,
respondent disallowed that deduction in full and increased
petitioner's taxable income accordingly. Respondent explained
that petitioner was not entitled to the deduction because he was
not a full-time employee in the general location of his new
principal place of work for at least 39 weeks during the 12-month
period immediately following his arrival in such location. See
sec. 217(c)(2).
In his brief, petitioner concedes that he erred in reporting
the claimed expenses as moving expenses under section 217. He
argues, instead, that the claimed expenses should be deductible
as employee business expenses under section 162(a)(2).
Petitioner's assertion is not supported by the type of
substantiation required under section 274(d). See supra
sec. II.B. Thus, respondent's adjustment increasing petitioner's
taxable income for the disallowed moving expense deduction is
sustained.
III. Additions to Tax
A. Section 6651(a)(1)
Section 6651(a)(1) imposes an addition to tax for failure to
file a timely return (determined with regard to any extension of
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