James Lewis and Lilian E. Hunter - Page 1

                                 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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