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PFEIFER v. COMMISSIONER

Docket No. 6241-76.

37 T.C.M. 816 (1978)

T.C. Memo. 1978-189

Donald R. Pfeifer and Nancy J. Pfeifer v. Commissioner.

United States Tax Court.

Filed May 24, 1978.

Attorney(s) appearing for the Case

Paul R. Hodgson, Harvard Tower, Tulsa, Okla., for the petitioners. James D. Thomas, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $663.08 deficiency in petitioners' 1972 Federal income taxes. The only issue we must decide is whether certain expenditures incurred by petitioners in sending their son Mark to a private school constitute expenses paid for medical care.

Findings of Fact

Some facts have been stipulated and are found accordingly.

Petitioners filed their 1972 joint Federal...

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