SNELLINGS v. UNITED STATES

Civ. A. No. 2159.

149 F.Supp. 825 (1956)

W. E. SNELLINGS and Janie M. Snellings, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court E. D. Virginia, Norfolk Division.

October 8, 1956.


Attorney(s) appearing for the Case

Willard P. McBain, Norfolk, Va., for plaintiff.

John M. Hollis, Asst. U. S. Atty., Norfolk, Va., for the Government.


HOFFMAN, District Judge.

This is an action instituted by the plaintiffs against the United States of America claiming a refund for the taxable year 1953 by reason of an alleged expenditure for the installation of an "invalid elevator" in the home of said plaintiffs, the basis of plaintiffs' contention being that the additional assessment imposed was erroneous and illegal. If the invalid elevator may be considered a medical expense under § 23 (x) of the Internal...

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