Jiu v. Commissioner ( 1971 )

Richard Jiu and Theodora G. Jiu v. Commissioner.

Jiu v. Commissioner

Docket No. 4039-70 SC

United States Tax Court

T.C. Memo 1971-48; 1971 Tax Ct. Memo LEXIS 283; 30 T.C.M. (CCH) 220; T.C.M. (RIA) 71048;

March 23, 1971, Filed.

---

Richard Jiu, pro se, 2009 Upland St. San Pedro, Calif. Melvern Stein, for the respondent.

---

JOHNSTON

Memorandum Findings of Fact and Opinion

JOHNSTON, Commissioner: The respondent determined a deficiency in petitioners' Federal income tax for 1968 in the amount of $146.46. The issue for decision is whether petitioners are entitled to a medical expense deduction under section 213(a) of the Internal Revenue Code of 1954. ^{*285 taxable year can consider such individual as his dependent under section 213. This contention is without merit. To be entitled to deduct medical expenses for a dependent where a multiple support agreement is filed, the taxpayer claiming the deduction must be the person designated in the multiple support agreement as the person entitled to claim the dependent. Section 1.213-1(a)(3)(i), Income Tax Regs. See Litchfield v. Commissioner, 330 F. 2d 509 (C.A. 1, 1964) affirming 40 T.C. 967">40 T.C. 967 (1963). Accordingly, the medical expenses paid by petitioners for their parents are not deductible by them.}

Reviewed and adopted as the report of the Small Tax Case Division.

Decision will be entered under Rule 50.

---

Footnotes

• 1. All statutory references are to the Internal Revenue Code of 1954.↩