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ESTATE OF SMITH v. COMMISSIONER

Docket No. 14747-80.

79 T.C. 313 (1982)

ESTATE OF HELEN W. SMITH, C/O WILLIAM D. SMITH, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 16, 1982.

Attorney(s) appearing for the Case

John W. Flynn, for the petitioner.

Larry N. Johnson, for the respondent.

DRENNEN, Judge:

Respondent determined a deficiency in petitioner's 1976 Federal income tax in the amount of $9,070.76. The only issue is whether certain payments made by Helen W. Smith on behalf of her parents were for medical care, thereby entitling her to a deduction under section 213.1

FINDINGS OF FACT

Some of the facts have been stipulated and are found accordingly. The stipulation of facts and exhibits attached...

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