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RONALD v. COMMISSIONER

Dkt. No. 6742-05.

93 T.C.M. 904 (2007)

T.C. Memo. 2007-33

Ronald and Judith Francis v. Commissioner.

United States Tax Court.

February 8, 2007.

Attorney(s) appearing for the Case

Frank W. Bastian and Reggie L. Wegner, for petitioners.

David S. Weiner, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge.

Respondent determined a $2,167 deficiency in petitioners' Federal income tax for 2001. There are two issues for decision. The first issue is whether petitioners are entitled to deduct $9,502 of medical expenses under section 162(a).1 We hold that they are not entitled to deduct the medical expenses under section 162(a) because the compensation to which the claimed deduction...

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