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DOUGHERTY v. COMMISSIONER

Docket No. 1434-74.

35 T.C.M. 604 (1976)

T.C. Memo. 1976-135

John B. and Catherine C. Dougherty v. Commissioner.

United States Tax Court.

Filed April 29, 1976.

Attorney(s) appearing for the Case

John B. Dougherty, pro se, 626 Loma Verde Ave., Palo Alto, Calif. Thomas F. Kelly, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent has determined a deficiency in petitioners' Federal income tax for 1972 in the amount of $306. Certain issues having been conceded by the respondent,1 the sole issue for decision is whether petitioners should be allowed to deduct $3,681 in medical expenses claimed by petitioners on their 1972 return.

Petitioners are husband and wife who resided in Palo...

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