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STRICKLAND v. COMMISSIONER

Docket No. 25628-81.

48 T.C.M. 280 (1984)

T.C. Memo. 1984-301

Mary Gayle Strickland v. Commissioner.

United States Tax Court.

Filed June 12, 1984.

Attorney(s) appearing for the Case

Mary Gayle Strickland, pro se, Atoka, Tenn. Howard P. Levine, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency in petitioner's 1978 Federal income tax in the amount of $192.00. For 1979 he determined a deficiency in tax of $282.00 plus an addition to tax pursuant to section 6653(a)1 in the amount of $14.10. After concessions, the issues remaining for decision are (1) whether and to what extent is the petitioner entitled to deductions for medical...

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