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BAKER v. COMMISSIONER

Docket No. 448-02.

122 T.C. 143 (2004)

122 T.C. No. 8

DELBERT L. AND MARGARET J. BAKER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 19, 2004.

Attorney(s) appearing for the Case

Delbert L. Baker and Margaret J. Baker, pro sese.

Guy H. Glaser and Vicken Abajian, for respondent.

GOEKE, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes of $983 and $1,252 for the taxable years 1997 and 1998, respectively. After a concession,1 the issues for decision are: (1) What portions of monthly services fees paid by petitioners for lifetime residence at a continuing care retirement community are allocable to medical care under section 213;2 and (2) whether petitioners...

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