VOLWILER v. COMMISSIONER

Docket No. 6379-69SC.

57 T.C. 367 (1971)

WADE AND CATHERINE D. VOLWILER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 13, 1971.


Attorney(s) appearing for the Case

Robert Earl Smith, for the petitioners.

Vivian T. Martinez, Jr., for the respondent.


SIMPSON, Judge:

The respondent determined a deficiency of $644.62 in the petitioners' 1966 Federal income tax. The issues for decision are whether the petitioners may deduct as a medical expense — (1) the amount which they contributed to enable their daughter to purchase an automobile, and (2) the amounts which they gave to their daughter and which she spent for lodging and for a telephone.

FINDINGS OF FACT

Some of the facts have been...

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