Charles Mandeville - Page 11




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          V.  Moving Expenses Deduction                                               
               Under section 217, subject to certain conditions, a taxpayer           
          can deduct moving expenses incurred during a taxable year in                
          connection with the commencement of work by the taxpayer as an              
          employee or as a self-employed individual at a new principal                
          place of work.                                                              
               In this case, petitioner contends that he is entitled to a             
          deduction for the 2001 and 2002 taxable years for moving expenses           
          incurred when he and his wife moved from Oregon to New Mexico.              
          Although, at some point, petitioner appears to have moved from              
          Oregon to New Mexico, it is unclear whether that move actually              
          occurred in 2001 or 2002.9  It is also unclear whether it was               
          petitioner or his wife that actually incurred the moving                    
          expenses.10  Most importantly, petitioner has provided no                   
          evidence, aside from his own unsupported statement at trial, that           
          his move was work related.  Consequently, petitioner has failed             
          to demonstrate entitlement to a moving expenses deduction for the           
          2001 and 2002 taxable years.                                                




               9 Petitioner has provided receipts dated in 2001 and 2002              
          regarding his move, apparently from New Mexico to Oregon for a              
          temporary work assignment and then back to New Mexico.                      
               10 As was noted with respect to the education-expenses                 
          issue, it appears that the credit card statements provided by               
          petitioner relate to his wife.                                              






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