ADLER v. C. I. R.

No. 19023.

330 F.2d 91 (1964)

Irving A. ADLER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

April 2, 1964.


Attorney(s) appearing for the Case

Irving A. Adler, in pro. per.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, and Alan D. Pekelner, Attorneys, Dept. of Justice, Washington, D. C., for respondent.

Before BARNES, MERRILL and DUNIWAY, Circuit Judges.


BARNES, Circuit Judge.

The sole issue in this case is whether the Tax Court was justified in holding that the cost to petitioner ($593.00) of Arthur Murray dancing lessons, purchased during the calendar year 1959, were not medical care under §§ 213 and 262 of the Internal Revenue Code of 1954.1 Tax of $124.53 is involved.

The cost of these dancing lessons was held non-deductible by the Tax Court in the absence of any...

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