RANDOLPH v. COMMISSIONER

Docket No. 2964-74.

67 T.C. 481 (1976)

THERON G. RANDOLPH AND JANET M. RANDOLPH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 16, 1976.


Attorney(s) appearing for the Case

Don S. Harnack and George W. Benson, for the petitioners.

Harmon B. Dow, for the respondent.


WILES, Judge:

Respondent determined a deficiency of $1,480 in petitioners' income taxes for 1971. The only issue to be decided is whether petitioners may deduct as a medical expense the amount by which the cost of specially grown, packaged, and prepared foods exceeds the cost of ordinary foods.

FINDINGS OF FACT

Some of the facts have been stipulated and are found accordingly.

Petitioners Theron G. and Janet M. Randolph, husband and...

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