BILDER v. COMMISSIONER

Docket No. 71548.

33 T.C. 155 (1959)

ROBERT M. BILDER AND SALLY L. BILDER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 26, 1959.


Attorney(s) appearing for the Case

Martin D. Cohen, Esq., for the petitioners.

Chapman H. Belew, Esq., for the respondent.


WITHEY, Judge:

For the years 1954 and 1955 the Commissioner determined deficiencies in the income tax reported by petitioners in the respective amounts of $450 and $281.90. By amended answer, respondent claims increased deficiencies in the respective amounts of $75.76 and $84.90. The issues for decision are (1) whether rental paid for a Florida apartment is a deductible medical expense and (2) whether transportation expense to Florida is a proper medical expense...

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