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WRIGHT v. COMMISSIONER

Docket No. 40237-84.

52 T.C.M. 670 (1986)

T.C. Memo. 1986-484

Kathleen Olivia Wright v. Commissioner.

United States Tax Court.

Filed September 25, 1986.

Attorney(s) appearing for the Case

Kathleen Olivia Wright, pro se, Shawnee, Kan. Dennis R. Onnen, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was assigned pursuant to the provisions of sections 7456(d) of the Code1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $285 in Federal income tax against petitioner for 1982. The deficiency is based upon the disallowance of medical expenses claimed by petitioner for her minor daughter.

Some of the facts have been stipulated and...

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