Ronald and Judith Francis - Page 1

                                 T.C. Memo. 2007-33                                   

                               UNITED STATES TAX COURT                                

                     RONALD AND JUDITH FRANCIS, Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6742-05.            Filed February 8, 2007.                 

          Frank W. Bastian and Reggie L. Wegner, for petitioners.                     
          David S. Weiner, for respondent.                                            

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               KROUPA, Judge:  Respondent determined a $2,167 deficiency in           
          petitioners’ Federal income tax for 2001.  There are two issues             
          for decision.  The first issue is whether petitioners are                   
          entitled to deduct $9,502 of medical expenses under section                 

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