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READING v. C. I. R.

No. 79-1466.

614 F.2d 159 (1980)

William H. READING and Beverly S. Reading, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eighth Circuit.

Decided January 21, 1980.

Rehearing Denied February 11, 1980.

Attorney(s) appearing for the Case

William H. Reading, III, pro se.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Wynette J. Hewett, and Stanley S. Shaw, Jr., Attys., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before HEANEY, ROSS and HENLEY, Circuit Judges.

PER CURIAM.

Taxpayers brought suit in the United States Tax Court contesting a deficiency assessment of $2,486.45 by the Commissioner for their 1975 federal income taxes. The deficiency assessment was based on (1) disallowing itemized deductions for housing, food, schooling, and medical expenses (not otherwise deductible under 26 U.S.C. § 213) because those expenses were nondeductible personal living or family expenses under 26 U.S.C. § 262, and (2) a determination...

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