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BLANCO v. COMMISSIONER

Docket No. 4042-68.

56 T.C. 512 (1971)

VICTOR AND EVELYN BLANCO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 15, 1971.

Attorney(s) appearing for the Case

Towner Leeper, for the petitioners.

W. Read Smith and Robert L. Liken, for the respondent.

SIMPSON, Judge:

The respondent has determined a deficiency of $1,654.85 in the income tax of the petitioners for 1965. The first issue for decision is whether the petitioners are entitled to a dependency deduction for that year for Jon V. Blanco, the son of the petitioner Dr. Victor Blanco and his former wife. If our decision with respect to that issue is affirmative, we must then decide whether they may deduct as medical expenses the amounts that Dr. Blanco...

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