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JIU v. COMMISSIONER

Docket No. 4039-70 SC

30 T.C.M. 220 (1971)

T.C. Memo. 1971-48

Richard Jiu and Theodora G. Jiu v. Commissioner.

United States Tax Court.

Filed March 23, 1971.

Attorney(s) appearing for the Case

Richard Jiu, pro se, 2009 Upland St. San Pedro, Calif. Melvern Stein, for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSTON, Commissioner:

The respondent determined a deficiency in petitioners' Federal income tax for 1968 in the amount of $146.46. The issue for decision is whether petitioners are entitled to a medical expense deduction under section 213(a) of the Internal Revenue Code of 1954.1

Some of the facts have been stipulated and are so found...

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