KOZLOWSKI v. COMMISSIONER

Docket No. 2699-75.

36 T.C.M. 362 (1977)

T.C. Memo. 1977-81

Chester Kozlowski and Alice Kozlowski v. Commissioner.

United States Tax Court.

Filed March 24, 1977.


Attorney(s) appearing for the Case

Chester Kozlowski, pro se. W. Robert Abramitis, for the respondent.


Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1973 in the amount of $644.48. Due to concessions, the issues remaining for our decision are:

(1) Whether petitioners are entitled to a medical expense deduction in the amount claimed on their return.

(2) Whether petitioners received additional income in the form of the personal use of a car provided...

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