ESTATE OF DESFOSSES v. COMMISSIONER

Docket No. 6980-87.

63 T.C.M. 2637 (1992)

T.C. Memo. 1992-196

Estate of Leoma H. DesFosses, Deceased, Paul James DesFosses, Personal Representative v. Commissioner.

United States Tax Court.

Filed April 1, 1992.


Attorney(s) appearing for the Case

Paul James DesFosses (personal representative), for the petitioner. Joel A. Lopata, for the respondent.


Memorandum Opinion

SWIFT, Judge:

Respondent determined a deficiency of $1,597 in the 1980 Federal income tax of decedent, Leoma H. DesFosses (decedent).

After mutual concessions, the issues remaining for decision are: (1) Whether decedent paid or incurred medical expenses of $6,000; (2) whether decedent is entitled to claim a dependency exemption with respect to a grandchild, and, if so, whether decedent is entitled to utilize the head of household...

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