MAJESKE v. COMMISSIONER

Docket No. 8055-73.

34 T.C.M. 915 (1975)

T.C. Memo. 1975-212

Leonard M. Majeske and Noreen A. Majeske v. Commissioner.

United States Tax Court.

Filed June 30, 1975.


Attorney(s) appearing for the Case

Leonard M. Majeske, pro se, Route 3, Hickory Hills, Warrensburg, Mo. John O. Tannenbaum, for the respondent.


Memorandum Opinion

DAWSON, Chief Judge:

This case was assigned to and heard by Commissioner James M. Gussis. This Court agrees with and adopts his opinion which is set forth below.1

Opinion of the Commissioner

Respondent determined a deficiency in petitioners' Federal income tax for 1971 in the amount of $329.56 based upon the disallowance of (1) medical expense...

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