COBURN v. COMMISSIONER

Docket No. 90339.

21 T.C.M. 1447 (1962)

T.C. Memo. 1962-274

Donald F. Coburn and Estate of Maxine Coburn, Deceased, Donald F. Coburn, Executor v. Commissioner.

United States Tax Court.

Filed November 20, 1962.


Attorney(s) appearing for the Case

James J. Waters, Esq., 1222 Commerce Bldg., Kansas City, Mo., for the petitioners. Merrill R. Talpers, Esq., for the respondent.


Memorandum Opinion

FAY, Judge:

The respondent determined a deficiency in income tax against Donald F. Coburn and his wife, Maxine Coburn, now deceased, in the amount of $529.15 for the year 1957. The only issue for decision is whether amounts paid for premiums upon policies providing indemnification for loss of life, limb, sight or time constitute deductible medical expenses.

The facts have been...

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