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MORRIS C. MONTGOMERY v. C.I.R.

Docket No. 6434-66.

51 T.C. 410 (1968)

MORRIS C. MONTGOMERY AND FRANCES W. MONTGOMERY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 17, 1968.

Attorney(s) appearing for the Case

William R. Bagby, for the petitioners.

W. Gerald Thornton, for the respondent.

TANNENWALD, Judge:

Respondent determined deficiencies in petitioners' income tax of $210.41 and $192.35 for the years 1961 and 1962, respectively.

After certain concessions by respondent, the remaining issues for 1961 are whether petitioners may deduct, under section 213,1 the cost of meals and lodging incurred during the course of trips undertaken for the purpose of obtaining medical treatment for Frances Montgomery at...

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