ADLER v. COMMISSIONER

Docket No. 1668-62.

22 T.C.M. 965 (1963)

T.C. Memo. 1963-196

Irving A. Adler v. Commissioner.

United States Tax Court.

Filed July 23, 1963.


Attorney(s) appearing for the Case

Irving A. Adler, 14371 Magnolia St., Westminster, Calif., pro se. Frank E. Phillips, for the respondent.


Memorandum Findings of Fact and Opinion

RAUM, J.:

The Commissioner determined a deficiency in petitioner's 1959 income tax in the amount of $124.53, as a result of disallowing a deduction of $593 as a "medical expense". A stipulation of facts filed by the parties is incorporated herein by reference. The sole question is whether petitioner is entitled to deduct the cost of dancing lessons as a medical expense in 1959.

The stipulation and evidence...

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