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FERRIS v. COMMISSIONER

Docket No. 7800-74.

36 T.C.M. 765 (1977)

T.C. Memo. 1977-186

Collins H. Ferris and Bonnie Bach Ferris v. Commissioner.

United States Tax Court.

Filed June 14, 1977.

Attorney(s) appearing for the Case

Floyd A. Brynelson, 122 W. Washington Ave., P.O. Box 1767, Madison, Wis., for the petitioners. Joseph R. Peters, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1971 in the amount of $37,023.59. The sole issue for decision is the extent to which the cost of a swimming pool addition to petitioners' home qualifies as a medical expense under section 213,1 Internal Revenue Code of 1954.

Findings of Fact

Some of the facts...

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