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LANNING v. COMMISSIONER

Docket No. 6412-78

38 T.C.M. 912 (1979)

T.C. Memo. 1979-227

Richard L. Lanning, Jr., and Andrea W. Lanning v. Commissioner.

United States Tax Court.

Filed June 11, 1979.

Attorney(s) appearing for the Case

Richard L. Lanning, Jr., pro se, 4605 Transcontinental Dr., Metairie, La. Alan H. Kaufman, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for 1976 in the amount of $1,524. Some of the adjustments made by respondent have been stipulated. The issues for decision are whether petitioners are entitled to deductions for (a) moving expenses in the amount of $3,448.84, and (b) medical expenses in the amount of $725.

Findings of Fact

Most of the facts were stipulated...

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