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POLACSEK v. COMMISSIONER

Docket No. 2794-79.

42 T.C.M. 1289 (1981)

T.C. Memo. 1981-569

Richard A. Polacsek and Ingeborg Polacsek v. Commissioner.

United States Tax Court.

Filed September 30, 1981.

Attorney(s) appearing for the Case

Richard A. Polacsek, pro se. Charles Zuravin, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' 1975 Federal income tax in the amount of $3,287.84. After concessions by petitioners, the sole issue for decision is the extent to which the cost of adding a swimming pool to petitioners' residential property qualifies for deduction as a medical expense under section 2131 for the taxable year 1975.

Findings of Fact...

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