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WESTBROOK v. COMMISSIONER

Docket No. 26181-82.

49 T.C.M. 981 (1985)

T.C. Memo. 1985-121

Dennis E. Westbrook and Sylvia J. Westbrook v. Commissioner.

United States Tax Court.

Filed March 20, 1985.

Attorney(s) appearing for the Case

Sylvia J. Westbrook, pro se, Lakewood, Colo. James Gehres, for the respondent.

Memorandum Opinion

PETERSON, Special Trial Judge:

This case was assigned to Special Trial Judge Marvin F. Peterson pursuant to the provisions of section 7456(c) and (d),1 and General Order No. 8, 81 T. C. XXIII (1983).

When this case was called for trial respondent and Mrs. Westbrook (hereinafter petitioner) reported that they had reached an agreement on all issues, except for a deduction claimed for medical expenses...

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