HOFFMAN v. COMMISSIONER

Docket No. 5906-67.

54 T.C. 1607 (1970)

ALLEN HOFFMAN AND PEARL S. HOFFMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 12, 1970.


Attorney(s) appearing for the Case

Leslie R. Bishop and Charles P. Kocoras, for the petitioners.

Bert L. Kahn, for the respondent.


OPINION

QUEALY, Judge:

The respondent determined that there was a deficiency in the income tax due from the petitioners for the taxable year 1963 in the amount of $456.97. This determination was based on two adjustments, namely (1) the inclusion of $1,690 received by petitioner Pearl S. Hoffman from her former husband, George R. Chamlin, and (2) the disallowance of $67.60 of the claimed medical expense deduction due to the increased medical expense...

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