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ROWE v. COMMISSIONER

Docket No. 68298.

18 T.C.M. 446 (1959)

T.C. Memo. 1959-100

Gilbert Hume Rowe and Hilda Deshautreaux Rowe v. Commissioner.

United States Tax Court.

Filed May 19, 1959.

Attorney(s) appearing for the Case

Gilbert Hume Rowe, pro se, 755 Kipling Drive, Columbia, S. C. Robert A. Watson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FISHER, Judge:

Respondent determined a deficiency in income tax of petitioners for the taxable year 1955.

The sole contested issue is whether or not petitioners are entitled to deduct as expenses for medical care, amounts paid by Gilbert Hume Rowe in 1955 for his son's room, board, tuition, books, and personal needs while the son was attending the University of South Carolina as a student.

Findings...

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