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LEVINE v. COMMISSIONER

Docket No. 9634-77.

42 T.C.M. 763 (1981)

T.C. Memo. 1981-437

Irving Seth Levine and Grace F. Levine v. Commissioner.

United States Tax Court.

Filed August 17, 1981

Attorney(s) appearing for the Case

Grace F. Levine, pro se, 220 East 57th Street, New York, N.Y. Karen M. Martino, for the respondent.

Memorandum Findings of Fact and Opinion

EKMAN, Judge:

Respondent determined deficiencies in taxpayers' Federal income taxes in the amounts of $3,670 and $5,551 for the years 1974 and 1975 respectively. Due to concessions by the parties, the issues remaining for decision are (1) whether amounts expended by petitioners in maintaining and insuring their son's automobile are deductible as medical expenses, (2) whether amounts expended by petitioners for their...

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