O'CONNELL v. COMMISSIONER

Docket No. 862-70 SC.

30 T.C.M. 296 (1971)

T.C. Memo. 1971-71

Robert V. and Jean M. O'Connell v. Commissioner.

United States Tax Court.

Filed April 13, 1971.


Attorney(s) appearing for the Case

Robert V. O'Connell, pro se, 36 Lonezuy Rd., Andover, Mass. William T. Hayes, for the respondent.


Memorandum Findings of Fact and Opinion

INGOLIA, Commissioner:

The respondent determined a deficiency in petitioners' federal income tax for 1966 in the amount of $391.48. The deficiency arose from several adjustments made by the respondent, all but one of which have been settled by agreement between the parties. The only issue remaining for the Court is whether or not the petitioners are entitled to a medical and dental expense deduction of $2,138.52.<...

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