LEPSON v. COMMISSIONER

Docket No. 13949-80.

44 T.C.M. 19 (1982)

T.C. Memo. 1982-304

Charles R. Lepson and Linda A. Lepson v. Commissioner.

United States Tax Court.

Filed June 2, 1982.


Attorney(s) appearing for the Case

Ralph W. Levinson, 27 Chandler St., Buffalo, N.Y., for the petitioners. Sandra M. Gilmore, for the respondent.


Memorandum Findings of Fact and Opinion

WHITAKER, Judge:*

Respondent determined a deficiency in petitioners' Federal income tax for 1977 in the amount of $701. Due to concessions, the only remaining issues are (1) whether the sum of $2,945, which is the amount paid by petitioners for a tractor with a leaf sweeper and snow blower, exclusive of sales tax, was properly claimed by petitioners as a medical expense deduction under...

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