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SIMS v. COMMISSIONER

Docket No. 822-78.

39 T.C.M. 700 (1979)

T.C. Memo. 1979-499

Alvin J. Sims and Pearl R. Sims v. Commissioner.

United States Tax Court.

Filed December 13, 1979.

Attorney(s) appearing for the Case

Richard G. Maloney, 23 Edgemere St., Brookton, Mass., for the petitioners. Charles W. Maurer, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner has determined a $3,516.34 deficiency in petitioner's 1975 income tax. As a result of agreement between the parties, there remains in issue only a medical deduction claimed by petitioners in respect of the private school expenses paid for the benefit of their son David.

Findings of Fact

Various facts have been stipulated...

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