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decision is whether petitioners are entitled to a deduction for
moving expenses in 1999.
FINDINGS OF FACT
The facts in this case have been deemed stipulated pursuant
to Rule 91(f).1 At the time the petition was filed, petitioners
resided in Chicago, Illinois.
In 1998, petitioners and their two dependent children left
their home in the former Yugoslavia. Petitioners traveled to
Germany, where they applied to come to the United States.
In April 1998, petitioners and their children were granted
refugee status and were accepted for resettlement in the United
States. Petitioners were to relocate to Chicago, Illinois, but
they were unable to pay for the airline tickets until they
received a $2,074 loan from the International Organization for
Migration (IOM).
On June 8, 1998, petitioners and their children were issued
permanent resident cards. The next day petitioners and their
children flew from Frankfurt, Germany, to their new home in
Chicago, Illinois.
Petitioners filed a joint Federal income tax return for
1999, claiming a $5,340 deduction for moving expenses. On May
1 Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year in issue, and the
Rule references are to the Tax Court Rules of Practice and
Procedure. Amounts are rounded to the nearest dollar.
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