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burden of proof in substantiating all moving expense deductions.
Sec. 7491(a); Rule 142(a).
On her Federal income tax return, petitioner reported
$46,520 as wage income. As noted earlier, petitioner claimed a
deduction of $12,449 for moving expenses, all of which was
disallowed in the notice of deficiency. Petitioner testified
that the $12,449 she claimed consisted of $4,100 for
transportation of her household goods and $8,349 for traveling
and lodging expenses associated with the move.
Under section 217, a taxpayer may claim deductions only for
moving expenses reimbursed by the employer to the extent such
expenses are included in gross income. Butka v. Commissioner, 91
T.C. 110, 120-121 (1988), affd. without published opinion 886
F.2d 442 (D.C. Cir. 1989). As noted above, the $3,759.87 paid by
Authentic Fitness directly to the moving company was not included
as income on the Form W-2. Consequently, petitioner is not
entitled to a moving expense deduction for that item. Section
132(a)(6) provides that “gross income shall not include any
fringe benefit which qualifies as a * * * qualified moving
expenses reimbursement”. According to petitioner’s Form W-2, the
cost to move petitioner’s household items, which would be a
qualified moving expense, was not included in the calculation of
her gross income. In addition, petitioner presented no evidence
substantiating any expenses, qualified or otherwise, that would
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