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LITCHFIELD v. COMMISSIONER

Docket No. 94548.

40 T.C. 967 (1963)

LORING P. LITCHFIELD AND HELEN Q. LITCHFIELD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 16, 1963.

Attorney(s) appearing for the Case

Paul B. Sargent, for the petitioners.

John C. Galluzzo, Jr., for the respondent.

OPINION

WITHEY, Judge:

Respondent determined a deficiency in petitioners' income tax for 1959 in the amount of $1,860.

In their petition, petitioners claim an overpayment of $845.18.

The sole issue presented for our decision is whether petitioners, in computing the amount deductible as medical expenses for the care of petitioner Loring P. Litchfield's dependent mother, must reduce the total disbursements for medical care by the amount...

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