GRAY v. COMMISSIONER

Docket No. 2474-78.

44 T.C.M. 439 (1982)

T.C. Memo. 1982-392

Ina Fern Gray and W.C. Gray v. Commissioner.

United States Tax Court.

Filed July 14, 1982.


Attorney(s) appearing for the Case

Ina Fern Gray, pro se, Horton, Tex. Rebecca W. Wolfe, for the respondent.


Memorandum Opinion

STERRETT, Judge:

By statutory notice dated December 7, 1977 respondent determined a deficiency in and an addition to petitioners' Federal income tax for the taxable year 1974 in the amounts of $4,612.83 and $230.64, respectively. The issues for decision are: (1) whether petitioners are entitled to medical expense deductions for 1974 in excess of the amount determined by respondent; (2) whether petitioners are entitled to a deduction for...

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