Sims v. Commissioner

ALVIN J. SIMS and PEARL R. SIMS, Petitioners v. COMMISSIONER OR INTERNAL REVENUE, Respondent.

Sims v. Commissioner

Docket No. 822-78.

United States Tax Court

T.C. Memo 1979-499; 1979 Tax Ct. Memo LEXIS 26; 39 T.C.M. (CCH) 700; T.C.M. (RIA) 79499;

December 13, 1979, Filed

Richard G. Maloney, for the petitioners.

Charles W. Maurer, Jr., for the respondent.

RAUM

MEMORANDUM FINDINGS OF FACT AND OPINION

RAUM, Judge: The Commissioner has determined a $3,516.34 deficiency in petitioner's 1975 income tax. As a result of agreement between the parties, there remains in issue only a medical deduction claimed by…