T.C. Memo. 2000-249
UNITED STATES TAX COURT
JAMES LEWIS AND LILLIAN E. HUNTER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 11976-99. Filed August 9, 2000.
James L. Hunter and Lillian E. Hunter, pro sese.
Gary M. Slavett, for 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
1 All section references are to the Internal Revenue Code
in effect for the year in issue, and all Rule references are to
the Tax Court Rules of Practice and Procedure.
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Last modified: May 25, 2011