ESTATE OF LEVINE v. COMMISSIONER

Docket No. 5993-78.

43 T.C.M. 259 (1982)

T.C. Memo. 1982-5

Estate of Joseph R. Levine, Deceased, Rose Levine, Executrix, and Rose Levine v. Commissioner.

United States Tax Court.

Filed January 11, 1982.


Attorney(s) appearing for the Case

Rose Levine, pro se, 630 Shore Road, Long Beach, N.Y. Harvey S. Sander, for the respondent.


Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

  Year              Deficiency in Income Tax

  1968 ..................    $1,936.42
  1969 ..................     2,422.84
  1970 ..................     1,412.02
  1971 ..................     1,296.78

The issues for decision involve whether certain expenditures are deductible as medical expenses...

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