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CARASSO v. C. I. R.

No. 420, Docket 26817.

292 F.2d 367 (1961)

Max and Fannie CARASSO, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided July 14, 1961.

Attorney(s) appearing for the Case

Martin D. Cohen (of Cohen, Rosenbaum & Scher), Newark, N. J., for petitioners.

Joseph Kovner, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before CLARK and SMITH, Circuit Judges, and DAWSON, District Judge.

DAWSON, District Judge.

This is an appeal from a Tax Court decision (1960, 34 T.C. 1139) determining a deficiency in taxpayer's income tax for the year 1956. The deficiency arose as a result of disallowance by the Commissioner of certain claimed medical deductions, to wit: amounts spent for food and lodging by petitioners while on a medical convalescence trip to Bermuda. The following facts, as set forth by the Tax Court, are undisputed...

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