1. Home
  2. Browse Decisions
  3. T.C.
  4. 76 T.C.
  5. 76 T.C. 408 (1981)
 

FAY v. COMMISSIONER

Docket No. 883-78.

76 T.C. 408 (1981)

LAWRENCE F. FAY AND MARY M. FAY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 26, 1981.

Attorney(s) appearing for the Case

Lawrence F. Fay, pro se.

John E. Becker, Jr., for the respondent.

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' income tax for 1975 in the amount of $3,244.26. Due to concessions by the parties, the only issue for decision is whether the tuition paid by petitioners in 1975 for the attendance of two of their children at Whitby School, or any part thereof, is deductible by them as medical expense.

FINDINGS OF FACT

The stipulated facts are so found...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases