MIZL v. COMMISSIONER

Docket No. 5649-78.

40 T.C.M. 552 (1980)

T.C. Memo. 1980-227

Daniel E. and Esther R. Mizl v. Commissioner.

United States Tax Court.

Filed June 30, 1980.


Attorney(s) appearing for the Case

Daniel E. Mizl, pro se, 333 Pearl St., New York, N.Y. Shlomo A. Beilis, for the respondent.


Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1976 in the amount of $2,098.97.

The sole issue presented by this case is whether the cost of a cruise taken by petitioners from January to April, 1977 is deductible under section 2131 as a medical care expense.

Findings...

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