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LIPP v. COMMISSIONER

Docket No. 279-80.

42 T.C.M. 279 (1981)

T.C. Memo. 1981-337

Frances R. Lipp v. Commissioner.

United States Tax Court.

Filed June 29, 1981.

Attorney(s) appearing for the Case

Frances R. Lipp, pro se, Fort Collins, Colo. Karen A. Perez, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a deficiency in petitioner's income tax as follows:

  Year             Deficiency

  1977 ...........  $101.00

The sole issue for decision is whether petitioner may take a section 213,1 medical expense deduction for general home maintenance costs allocated to a business office in petitioner's home, used by petitioner to avoid...

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