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FITZGERALD v. COMMISSIONER

Docket No. 103-82.

49 T.C.M. 530 (1985)

T.C. Memo. 1985-24

John and Virginia Fitzgerald v. Commissioner.

United States Tax Court.

Filed January 14, 1985.

Attorney(s) appearing for the Case

John Fitzgerald and Virginia Fitzgerald, pro se. Robert J. Foley, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1979 in the amount of $804. After concessions by petitioners, the issue for decision is whether petitioners are entitled to a medical expense deduction under section 2131 for $2,700, which represents about one-third of the lodging expenses...

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