Stephan Bartsch and Eva Bartsch, a.k.a. Eva Pott Bartsch - Page 12

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          not entitled to a moving expense deduction for the box lost while           
          in transit.                                                                 
               F.  Conclusion                                                         
               We hold that petitioner is entitled to an additional moving            
          expense deduction in the amount of $79.                                     
               We have considered all of the other arguments made by the              
          parties and, to the extent that we have not specifically                    
          addressed them, we find them to be without merit and/or                     
          irrelevant.                                                                 
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing,                                              
                                                  An order of dismissal as            
                                             to petitioner Eva Bartsch will           
                                             be entered, and decision will            
                                             be entered under Rule 155.               



















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