LUCAS v. COMMISSIONER

Docket No. 1178-65.

25 T.C.M. 1312 (1966)

T.C. Memo. 1966-253

Harlin H. and Ella Lucas v. Commissioner.

United States Tax Court.

Filed November 22, 1966.


Attorney(s) appearing for the Case

Harlin H. Lucas, pro se, Box 43, Harlowton, Mont. Walter John Howard, Jr., for the respondent.


Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency in the income tax of petitioners for the year 1962 in the amount of $103.36. Respondent has conceded on brief that petitioners are entitled to a deduction of $164 as a medical expense for automobile transportation during 1962, thus leaving for our decision the single issue as to whether or not the costs of meals and lodging for outpatient medical care in Seattle are deductible as medical...

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