Legal Opinion

Schrayter v. Commissioner

United States Tax Court

Decided September 20, 1979No. Docket Nos. 883-77, 4849-77Unpublished

1Opinion of the Court

ALEXANDER SCHRAYTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schrayter v. Commissioner

Docket Nos. 883-77, 4849-77. 1

United States Tax Court

T.C. Memo 1979-388; 1979 Tax Ct. Memo LEXIS 136; 39 T.C.M. (CCH) 205; T.C.M. (RIA) 79388;

September 20, 1979, Filed

Alexander Schrayter, pro se.

Thomas P. Dougherty, Jr., for the respondent.

HALL

MEMORANDUM FINDINGS OF FACT AND OPINION

HALL, Judge: Respondent determined income tax deficiencies of $904.00 for 1974 and $773.64 for 1975. The issues for decision are:

1. Whether petitioner is entitled to deductions for medical expenses for 1974 and…

2Cases cited8 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Rink v. CommissionerUnited States Tax Court · 1969
  3. Draper v. CommissionerUnited States Tax Court · 1950
  4. Gajda v. CommissionerUnited States Tax Court · 1965
  5. Morris C. Montgomery and Frances W. Montgomery v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970

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