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KING v. COMMISSIONER

Docket No. 864-78.

72 T.C. 349 (1979)

GLEN M. KING AND ELIZABETH A. KING, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 16, 1979.

Attorney(s) appearing for the Case

Glen M. King and Elizabeth A. King, pro se.

Robert J. Percy, for the respondent.

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1975 in the amount of $1,976.75.

The issues for decision are:

(1) Whether petitioners are entitled to a credit under section 44, I.R.C. 1954,1 in connection with the construction of a house in Bridgton, Maine; and

(2) The amount of deduction for medical expenses to which petitioners are entitled.

FINDINGS...

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