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
Page: 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011