LICHTERMAN v. COMMISSIONER

Docket No. 75671.

37 T.C. 586 (1961)

MARTIN J. LICHTERMAN AND MARY CONNELL LICHTERMAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 29, 1961.


Attorney(s) appearing for the Case

W. S. Miller, Jr., Esq., for the petitioners.

George L. Hudspeth, Esq., for the respondent.


ATKINS, Judge:

The respondent determined a deficiency in income tax for the taxable year 1955 in the amount of $1,585.74. The issue for decision is whether the respondent erred in disallowing as medical expense amounts paid to a school in Arizona attended by the petitioners' son who was afflicted with asthma, and a portion of transportation and other expenses incurred by the parents in visiting the son.

FINDINGS OF FACT.

Some of the facts...

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