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MAJESKE v. COMMISSIONER

Docket No. 8993-76.

36 T.C.M. 1614 (1977)

T.C. Memo. 1977-397

Noreen A. Majeske and Leonard Michael Majeske v. Commissioner.

United States Tax Court.

Filed November 15, 1977.

Attorney(s) appearing for the Case

Leonard Michael Majeske, pro se, 26 W. Shore Drive, Enfield, Conn. Willard J. Frank, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

  Year                 Deficiency

  1972 ................. $285.17
  1973 .................  289.46
  1974 .................  620.87

We are to decide whether petitioners may deduct certain unsubstantiated medical expenses and charitable contributions.

Findings of Fact

Some facts...

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