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HUNTER v. COMMISSIONER

Docket No. 11976-99.

80 T.C.M. 196 (2000)

T.C. Memo. 2000-249

James Lewis and Lillian E. Hunter v. Commissioner.

United States Tax Court.

Filed August 9, 2000.

Attorney(s) appearing for the Case

James L. Hunter and Lillian E. Hunter, pro sese. Gary M. Slavett, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined a deficiency of $10,048 in petitioners' 1996 Federal income tax. The issues for decision are whether petitioners have substantiated $5,704 in medical and dental expenses under section 213 and whether petitioners are entitled to deduct $38,829 in alleged casualty losses under section 165.1

FINDINGS OF FACT

Some of the facts have been...

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