GERARD v. COMMISSIONER

Docket No. 86042.

37 T.C. 826 (1962)

RAYMON GERARD AND FRANCES GERARD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 26, 1962.


Attorney(s) appearing for the Case

Raymon Gerard, pro se.

Norton L. Armour, Esq., for the respondent.


MULRONEY, Judge:

Respondent determined a deficiency in petitioners' 1958 income tax in the amount of $333.45.

The only question is whether petitioners are entitled to a medical expense deduction for the total or some part of $1,300 expended for installing a central air-conditioning unit in their residence.

FINDINGS OF FACT.

Some of the facts are stipulated and they are found accordingly.

Petitioners are husband and wife residing...

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