A Montgomery County couple has been denied an income tax deduction for the cost of moving out from under the traffic pattern of National Airport, where constant jet aircraft noise caused the wife to suffer a nervous breakdown.

In its decision, the U.S. Tax Court said the couple could not claim any expenses beyond those for the personal transportation of the patient herself.

According to the court decision, the couple lived in Bethesda, beneath National's flight pattern. Because of stress aggravated significantly by the noise, the opinion said, the wife suffered a breakdown and had to undergo intensive psychiatric care, including hospitalization.

According to the court decision, "The professional staff of the mental institution and . . . [her] personal psychiatrist conditioned her release . . . on her not having to return to the house in which she had previously lived."

As a result, the family moved to Potomac, later claiming $1,352 as a medical deduction.

" . . . The expense attempted to be deducted was apparently incurred not only to move the personal effects of the patient from one house to another, but those of the rest of the family as well," the court ruled.

The names of those involved are not being published here because of the nature of the wife's illness.