Attorney-at-Law

COHAN ON THE MOVE

In Uncategorized on 11/16/2021 at 16:59

The late George M. Cohan is as popular today with taxpayers and their counsel as ever he was when giving his regards to Broadway a century ago. Today ol’ George is on the road from PA to GA, as Forrest Crawley and Shawna Crawley, 2021 T.C. Sum. Op. 37, filed 11/16/21*, get most of what they paid to the “mom-and-pop” moving company, whose name and from whom receipts for $20K in cash are missing on the trial of Forrest & Shawna’s Section 217 moving expenses deduction.

No question Shawna moved the fifty miles or more for her job, or that she stayed the 39 weeks. Forrest followed when the kids left school, and they did drive “a boat, a four wheeler, four dirt bikes, three motorcycles, and two cars” down to the Peach State their own selves. 2021 T. C. Sum Op. 37, at p. 3.

The mon-and-pop movers’ receipts vanished between Shawna in the family RV and their purchase of a home, but Cohan to the rescue. Shawna did cash out her employer’s stock in the right amount at the time of the move, and Forrest and Shawna had credit card receipts for gas. Forrest also testified precisely as to when and what was moved.

Forrest & Shawna went to the internet for an article discussing the expenses of a move such as theirs, but Judge Wells is unimpressed.

“We give little weight to the article petitioners provided, but we do give it enough weight to corroborate that travel expenses below $2,000 and a cost of $20,000 to pack, move, and unload the contents of a 3,500-square-foot house, a boat, a four wheeler, four dirt bikes, three motorcycles, and two cars are reasonable.” 2021 T. C. Sum. Op. 37, at p. 8.

*Crawley 2021 T C Sum Op 37 11 16 21

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