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make up the $4,100 portion of the $12,449 claimed on her return
as a moving expense deduction. Therefore, respondent is
sustained on that portion of the adjustment in the notice of
deficiency.
The remaining portion of petitioner’s claimed moving expense
deduction was $8,349 for lodging expenses, which was, as noted
before, disallowed by respondent. The evidence at trial shows
that $8,241.24 of the amount claimed was for 3 months of
temporary lodging at an Embassy Suites hotel. The Form W-2
issued to petitioner included $8,241.24 for temporary lodging
expenses paid to the Embassy Suites by Authentic Fitness.
Respondent disallowed that amount as a qualified moving expense.
The cost of temporary lodging does not qualify as a moving
expense under section 217(b). Section 217(b)(1) provides:
(1) * * * for purposes of this section, the term
“moving expenses” means only the reasonable expenses–
(A) of moving household goods and personal effects
from the former residence to the new residence, and
(B) of traveling (including lodging) from the
former residence to the new place of residence.
Such term shall not include any expenses for meals.
[Emphasis added.]
Petitioner’s stay at the Embassy Suites did not constitute
lodging while traveling “from the former residence to the new
place of residence.” Sec. 217(b)(1)(B). Petitioner resided at
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Last modified: May 25, 2011