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W. B. COUNTS v. COMMISSIONER

Docket No. 1184-62.

42 T.C. 755 (1964)

W. B. COUNTS AND MILDRED P. COUNTS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 23, 1964.

Attorney(s) appearing for the Case

S. P. Keith, Jr., for the petitioners.

Robert G. Faircloth, for the respondent.

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for 1960 in the amount of $492.53.

The issues for decision are:

(1) Whether petitioners are entitled to an exemption deduction for petitioner W. B. Counts' mother, Amizona Counts (hereinafter referred to as Amizona), under section 151, I.R.C. 1954;1 and

(2) The amount of the deduction to which petitioners are entitled for medical...

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