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FLEMMING v. COMMISSIONER

Docket No. 11388-78.

41 T.C.M. 676 (1980)

T.C. Memo. 1980-583

Homer G. Flemming v. Commissioner.

United States Tax Court.

Filed December 30, 1980.

Attorney(s) appearing for the Case

Homer G. Flemming, pro se. Patrick E. McGinnis, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency of $4,092.70 in petitioner's Federal income tax for his taxable year 1976. The issue is whether petitioner may deduct the costs of vitamins, mineral supplements, health foods, yogurt, and bottled water which he purchased for his wife in 1976 as medical expenses under section 213 of the Internal Revenue Code of 1954.1

Findings...

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