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HORNISH v. COMMISSIONER

Docket No. 6835-76.

37 T.C.M. 919 (1978)

T.C. Memo. 1978-213

Gary L. Hornish and Joann Hornish v. Commissioner.

United States Tax Court.

Filed June 8, 1978.

Attorney(s) appearing for the Case

William H. Sullivan and Tom G. Parrott, Suite 200, Jamestown Office Park, 3037 N.W. 63rd St., Oklahoma City, Okla., for the petitioners. Patrick E. McGinnis, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $297 deficiency in petitioners' 1973 Federal income taxes. After petitioners' concessions, the sole issue is whether doctor fees incurred in the delivery of an adopted child are deductible medical care for the child under section 213.1

Findings of Fact

Some of the facts were stipulated...

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