GARCIA v. COMMISSIONER

Docket No. 5641-78.

40 T.C.M. 1248 (1980)

T.C. Memo. 1980-389

Alfonso Garcia v. Commissioner.

United States Tax Court.

Filed September 16, 1980.


Attorney(s) appearing for the Case

Alfonso Garcia, pro se, Miami, Fla., David M. Kirsch, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency of $5,900.48 in petitioner's 1975 Federal income tax. Due to concessions the remaining issues for decision are:

(1) Whether petitioner is entitled to a deduction for certain travel, entertainment and selling expenses.

(2) Whether deductions for medical expenses taken by petitioner on his 1975 return are allowable.

Findings of Fact

Some...

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