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HILL v. COMMISSIONER

Docket No. 10645-75.

37 T.C.M. 447 (1978)

T.C. Memo. 1978-98

Richard A. and Liana M. Hill v. Commissioner.

United States Tax Court.

Filed March 9, 1978.

Attorney(s) appearing for the Case

Richard A. Hill pro se, P.O. Box 144, Lakeview, Wash. Kenneth W. McWade and Michael R. McMahon, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1973 in the amount of $297.88. The issues for decision are whether respondent properly disallowed all or any part of the $1,098.85 medical expense deduction claimed by petitioners and the casualty loss deduction of $995.95 claimed by petitioners.

Findings of Fact

Petitioners, husband and wife, resided...

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