HOFFMAN v. COMMISSIONER

Docket Nos. 28212, 36225.

17 T.C. 1380 (1952)

FRANCES HOFFMAN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 28, 1952.


Attorney(s) appearing for the Case

Benjamin Heller, Esq., for the petitioner.

S. Jarvin Levison, Esq., for the respondent.


The Commissioner determined deficiencies in income tax for the years 1946, 1947, and 1948 in the amounts of $213.60, $237.50, and $171.82, respectively. In determining the deficiency he disallowed a deduction for medical expense in each year in the amount of $1,230, $1,230, and $1,250, which the petitioner alleges was error.

FINDINGS OF FACT.

The petitioner resided in New York City during the taxable years, and filed her returns with the collector for the...

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