REIFF v. COMMISSIONER

Docket No. 2530-71.

33 T.C.M. 91 (1974)

T.C. Memo. 1974-20

Jack W. Reiff and Judith Reiff v. Commissioner.

United States Tax Court.

Filed January 28, 1974.


Attorney(s) appearing for the Case

Roy L. Weiss, 475 Fifth Ave., New York, N.Y., for the petitioners. H. Stephen Kesselman, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency of $1,133 in petitioners' Federal income tax for the calendar year 1967. The issue for decision is whether respondent properly disallowed the amount of $3,685 claimed by petitioners to be deductible as medical expenses incurred for tuition and transportation to the Baldwin School of New York City (hereinafter Baldwin) for their daughter Amy.

Findings of Fact...

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