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ESTATE OF MARANTZ v. COMMISSIONER

Docket No. 11038-76.

39 T.C.M. 516 (1979)

T.C. Memo. 1979-463

Estate of Edith Lee Marantz, Deceased, Harold L. Marantz and Kenneth A. Marantz, Executors v. Commissioner.

United States Tax Court.

Filed November 26, 1979.

Attorney(s) appearing for the Case

Steven Kamerman, 500 Fifth Ave. New York, N.Y. for the petitioner. Richard S. Kestenbaum and Judith E. Soltz, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $2,207.86 in decedent's income tax for 1974. The questions for decision are (1) whether expenditures incurred by decedent for her care, including the costs of a trip to a Florida spa, qualify as deductible medical expenses under section 213(e)(1)1 and (2) the extent to which any expenditures which so qualify have been substantiated...

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