POWERS v. COMMISSIONER

Docket No. 4666-77.

37 T.C.M. 1304 (1978)

T.C. Memo. 1978-311

John Powers and Anne M. Powers v. Commissioner.

United States Tax Court.

Filed August 9, 1978.


Attorney(s) appearing for the Case

John Powers and Anne M. Powers, pro se, 16616 Temple Drive, Minnetonka, Minn. Gerald W. Leland, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined deficiencies of $2,043 and $1,754 in petitioners' 1974 and 1975 Federal income taxes. After concessions, the issues remaining for our decision are:

(1) whether petitioners are entitled to traveling expense deductions in 1974 and 1975 in excess of the amounts allowed by respondent;

(2) whether petitioners are entitled to a medical expense deduction in 1974;

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