The Commissioner determined a deficiency in income tax for the taxable year 1951 in the amount of $121.05. Several adjustments by the Commissioner are not contested. The only question is whether petitioner Marvin J. Blaess is entitled to a deduction for premiums on health and accident insurance policies in the amount of $431.80 under either section 23 (a) (1) (A) or section 23 (a) (2), 1939 Code.
FINDINGS OF FACT.
Petitioners reside in Gross Pointe Woods...
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