LENN v. COMMISSIONER

Docket No. 3981-96.

75 T.C.M. 1892 (1998)

T.C. Memo. 1998-85

Stephen A. Lenn and Ksenia Lenn v. Commissioner.

United States Tax Court.

Filed February 26, 1998.


Attorney(s) appearing for the Case

James H. Rownd and Stephen L. Kadish, Cleveland, Ohio, for the petitioners. Katherine Lee Wambsgans, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined a deficiency in petitioners Stephen A. and Ksenia Lenn's 1991 Federal income taxes of $4,464 and in petitioner Stephen A. Lenn's 1992 Federal income taxes of $8,788. After concessions, the issue for our consideration is whether petitioners may deduct legal expenses that they incurred to obtain reimbursement for the costs of medical treatment as section 2131

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