Lewis L. Reese - Page 3

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          effect for the year in issue, and all Rule references are to the            
          Tax Court Rules of Practice and Procedure.                                  
               Respondent determined a deficiency in petitioner’s Federal             
          income tax of $6,591 and an accuracy-related penalty in the                 
          amount of $1,318 for the taxable year 1997.                                 
               After concessions,1 the issues for decision are:  (1) What             
          amount of Social Security disability benefits is includable in              
          petitioner’s gross income; and (2) whether petitioner is entitled           
          to a deduction for attorney’s fees incurred in obtaining the                
          Social Security benefits.                                                   
               Some of the facts have been stipulated and are so found.               
          The stipulations of fact and the attached exhibits are                      
          incorporated herein by this reference.  Petitioner resided in               
          South San Francisco, California, on the date the petition was               
          filed in this case.                                                         
               Petitioner moved from California to the Washington, D.C.,              
          area in early December 1996 in order to obtain medical treatment.           
          He maintained a household in Washington, using furniture and                
          other items moved from California.  In late December 1996,                  
          petitioner’s wife moved back to California due to medical                   
          problems experienced by her daughter living there.  Because their           

          1Petitioner concedes that (1) he is not entitled to a                       
          deduction for any contribution to an Individual Retirement                  
          Account, and (2) a State income tax refund of $1,096 must be                
          included in his gross income.  Respondent concedes that                     
          petitioner is not liable for the accuracy-related penalty.                  

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