MARTIN v. COMMISSIONER

Docket No. 10123-74.

34 T.C.M. 1564 (1975)

T.C. Memo. 1975-362

James R. Martin and Veneda R. Martin v. Commissioner.

United States Tax Court.

Filed December 22, 1975.


Attorney(s) appearing for the Case

James R. Martin, pro se. Robert E. Touchton, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1972 in the amount of $103.95. The only issue for decision is whether the amounts of $267 and $200 paid to the Kentucky Country Day School and Chance Nursery and Kindergarten, Inc., respectively, are deductible by petitioners as medical expenses within the meaning of section...

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