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.
The cost of these dancing lessons was held non-deductible by the Tax Court in the absence of any...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.