Memorandum Findings of Fact and Opinion
This proceeding involves a deficiency in income tax for the year 1951 in the amount of $1,523.28.
The sole contested issue is whether the respondent erred in disallowing the amount of $2,250 of the total amount claimed as medical expenses in computing the allowable deduction for medical care under section 23(x) of the Internal Revenue Code of 1939.
The case was submitted on a partial stipulation of facts, oral...
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