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JOHN v. COMMISSIONER

Docket No. 4071-70 SC.

30 T.C.M. 345 (1971)

T.C. Memo. 1971-84

John and Catherine Frier v. Commissioner.

United States Tax Court.

Filed April 26, 1971.

Attorney(s) appearing for the Case

John Frier, pro se, 639 Locksley Place, Webster Groves, Mo. Ted M. Riseling, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined a deficiency of $172.46 in petitioners' income tax for the calendar year 1967. The only issue presented for our consideration is whether certain payments made by petitioners for personal services qualify as "medical care" expenses under section 213(a) of the Internal Revenue Code of 1954.1

Findings of Fact

The petitioners John and...

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