Court Opinion

ID: 9453563
Source: CourtListenerOpinion
Date Created: 2023-08-04 18:17:24.075865+00
Date Added: 2024-06-11T17:33:42.791283
License: Public Domain

SKELTON, Judge
(concurring in part and dissenting in part):
I join in the concurring and dissenting opinion of Judge Davis, except I would limit the “indirect costs” as deductible items to those costs which were reason*834able expenses of the move. Of course, these costs will vary with the facts of each case, depending on the circumstances of the taxpayer and his station in life. Applying this rule to this case, I would hold that the only deductible “indirect costs” which appear to be reasonable as moving expenses are:
Remaking and rehanging draperies -------------------- $245.00
Installation of carpeting----------------------- 138.82
Total ________________________________________________ 383.82
Of course the interest and taxes on the Mill Valley residence in the sum of $289.08 are deductible as such instead of moving expenses.
I would enter judgment according to this opinion.