O'HARE v. COMMISSIONER

Docket No. 2953-69SC.

54 T.C. 874 (1970)

JAMES M. O'HARE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 28, 1970.


Attorney(s) appearing for the Case

James M. O'Hare, pro se.

Joel Gerber, for the respondent.


SIMPSON, Judge:

The respondent determined a deficiency in the petitioner's 1966 income tax in the amount of $153.11. The issues for decision in this case are: (1) Whether the petitioner is entitled to deduct expenses incurred by him in traveling between his home and his place of employment for special duty; and (2) whether the petitioner may deduct as medical expenses the value of certain gift certificates transferred by him to doctors who had provided him...

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