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HARRIS v. COMMISSIONER

Docket No. 4125-64.

46 T.C. 672 (1966)

J. WILLARD AND GWENDOLYN P. HARRIS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 23, 1966.

Attorney(s) appearing for the Case

Gwendolyn P. Harris, pro se.

Willard J. Gerard, for the respondent.

SIMPSON, Judge:

Respondent determined a deficiency in income tax of $165.29 for the taxable year 1962. The sole issue for decision is whether petitioners are entitled to deduct as a medical expense, pursuant to section 213 of the Internal Revenue Code of 1954,1 the cost of certain foods consumed by petitioner J. Willard Harris as a part of a medically prescribed diet.

OPINION

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