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WILSON v. COMMISSIONER

Docket No. 13693-78.

42 T.C.M. 787 (1981)

T.C. Memo. 1981-441

Harmon D. Wilson and Maria C. Wilson v. Commissioner.

United States Tax Court.

Filed August 20, 1981.

Attorney(s) appearing for the Case

Harmon D. Wilson, pro se. Irene Scott Carroll, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Chief Judge:

Respondent determined a deficiency in petitioners' 1975 Federal income taxes of $2,353. We must determine whether petitioners are entitled to deductions for alleged medical expenses pursuant to section 2131 as well as for certain business expenses pursuant to section 162.

Findings of Fact

Some of the facts have been stipulated and are found accordingly...

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