HAINES v. COMMISSIONER

Docket No. 8474-76.

71 T.C. 644 (1979)

C. WILLIAM HAINES AND SARA B. HAINES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 25, 1979.


Attorney(s) appearing for the Case

Robert B. Durham, Jr., and Spencer A. Manthorpe, for the petitioners.

Lowell F. Raeder, for the respondent.


SIMPSON, Judge:

The Commissioner determined a deficiency of $4,025.01 in the petitioners' Federal income tax for 1972. The parties have settled certain issues, and the only issue remaining for decision is whether the petitioner is entitled to a medical expense deduction under section 213, I.R.C. 1954,1 for a portion of the amount he expended for the construction of a swimming pool at his home.

FINDINGS OF FACT

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