Docket No. 20779-80.

46 T.C.M. 1031 (1983)

T.C. Memo. 1983-470

Herbert Cherry and Adele Cherry v. Commissioner.

United States Tax Court.

Filed August 11, 1983.

Attorney(s) appearing for the Case

Herbert and Adele Cherry, pro se. Alice Ann Fitzpatrick, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined deficiencies of $4,186 and $5,759 in petitioners' 1976 and 1977 Federal income taxes, respectively.

Following concessions, the matters for determination are (1) whether expenditures made in 1977 for operating and maintaining a swimming pool are deductible as medical expenses under section 213;1 and (2) the amount of constructive dividends received...

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