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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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