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1930).3 See Chiu v. Commissioner, T.C. Memo. 1997-199;
Haberthier v. Commissioner, T.C. Memo. 1984-377.
The parties stipulated to the fact that petitioners incurred
a moving expense of $2,074 for airline tickets in 1998.
Therefore, petitioners are not entitled to deduct moving expenses
incurred during 1998 on their 1999 Federal income tax return.
Sec. 217(a); see Meadows v. Commissioner, 66 T.C. 51 (1976);
Shaumyan v. Commissioner, T.C. Memo. 1981-543, affd. without
published opinion 697 F.2d 297 (2d Cir. 1982); Kincheloe v.
Commissioner, T.C. Memo. 1980-527.
Petitioners moved their family from the former Yugoslavia to
the United States in an attempt to start a new life. Petitioners
undoubtedly faced great hardships in their move. Keeping records
of their expenses and making sure they met the statutory
requirements for deducting moving expenses were understandably
the farthest things from their minds. However, the law is
specific in the requirements that must be met in order to deduct
moving expenses, and we are unable to afford petitioners any
relief under the law.
In reaching our holding herein, we have considered all
arguments made, and, to the extent not mentioned above, we
conclude that they are irrelevant or without merit.
3 We need not decide whether the burden of proof shifts to
respondent under sec. 7491(a) because the facts are not in
dispute and the issue is one of law.
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