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OLSON v. COMMISSIONER

Docket No. 4790-62.

23 T.C.M. 2008 (1964)

T.C. Memo. 1964-325

Rolland T. Olson and Lucille R. Olson v. Commissioner.

United States Tax Court.

Filed December 17, 1964.

Attorney(s) appearing for the Case

Rolland T. Olson, pro se, 5631 Manor Lane, Chicago, Ill. Helen A. Viney, for the respondent.

Memorandum Findings of Fact and Opinion

PIERCE, Judge:

The Commissioner determined a deficiency in the income tax of the petitioners for the calendar year 1960 in the amount of $304.51.

The sole issue is whether the petitioners are entitled to deduct for "medical care," as defined in section 213(e) of the 1954 Code and provisions of the Income Tax Regulations promulgated thereunder, amounts expended for...

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