LADELY v. COMMISSIONER

Docket No. 9565-77.

38 T.C.M. 348 (1979)

T.C. Memo. 1979-85

Robin R. Ladely, Donna J. Ladely v. Commissioner.

United States Tax Court.

Filed March 15, 1979.


Attorney(s) appearing for the Case

Robin R. Ladely, pro se, 6602 80th St. S.W., Tacoma, Wash. Michael R. McMahon, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined an income tax deficiency against petitioners for 1974 in the amount of $192.64.

The deficiency was based on respondent's disallowance of $877.81 of medical expenses deducted by petitioners on their return. At trial petitioners presented no evidence to substantiate the claimed medical expenses. Instead they requested to have their case tried before a jury.

Findings...

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