The Commissioner determined a deficiency of $395.20 in income tax for 1947. The only issue is whether he erred in disallowing a deduction for medical expenses representing principally the cost of a winter visit to Florida claimed under section 23 (x) of the Internal Revenue Code.
FINDINGS OF FACT.
The petitioner, unmarried, filed his individual income tax return for 1947 with the collector of internal revenue for the twenty-third district of Pennsylvania...
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