VANKIRK v. COMMISSIONER

Docket No. 4096-78.

41 T.C.M. 615 (1980)

T.C. Memo. 1980-572

Harry J. VanKirk and Maria J. VanKirk v. Commissioner.

United States Tax Court.

Filed December 30, 1980.


Attorney(s) appearing for the Case

Harry J. VanKirk and Maria J. VanKirk, pro se, 6715 Union St., Arvada, Colo. Donald T. Rocen, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $2,023.66 in the petitioners' Federal income tax for 1974. Several issues have been conceded, and the sole remaining issue is whether the amounts paid by the petitioners to enable their son to attend a private school for boys with learning disabilities were medical expenses under section 213 of the Internal Revenue...

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