JEWELL v. COMMISSIONER

Docket No. 7436-76.

69 T.C. 791 (1978)

WILLIAM C. JEWELL, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 27, 1978.


Attorney(s) appearing for the Case

Robert N. Davies and Charles E. Schalliol, for the petitioner.

Elsie Hall, for the respondent.


SCOTT, Judge:

Respondent determined a deficiency in petitioner's Federal income tax in the amount of $4,393.94 for his taxable year ending September 30, 1973. The issues for decision are:

(1) Whether petitioner is entitled to a deduction for medical expenses of his mother and father which were paid by checks drawn on his account and which constituted more than one-half the support of each of his parents, or...

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