BLACKBURN v. COMMISSIONER

Docket No. 1452-80.

44 T.C.M. 1124 (1982)

T.C. Memo. 1982-529

Marjorie Blackburn and Ray C. Blackburn v. Commissioner.

United States Tax Court.

Filed September 15, 1982.


Attorney(s) appearing for the Case

Marjorie Blackburn and Ray C. Blackburn, pro se, Warrenville Hts., Ohio. Frank R. DeSantis, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By notice of deficiency dated October 30, 1979 respondent determined a deficiency of $566.46 in petitioners' Federal income tax for the taxable year 1976. The issues for decision are (1) whether petitioners are entitled to a casualty loss deduction of $1,900; (2) whether petitioners are entitled to a deduction for medicine and drugs in excess of the amount allowed by respondent; (3) whether petitioners...

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