The Commissioner determined a deficiency of $1,067.60 in income tax for the year 1945. In determining the deficiency he disallowed a deduction for medical expense to the extent of $2,175.83. The petitioner alleges error in this respect.
FINDINGS OF FACT.
The petitioner and his wife, Jane Reed Havey, are residents of Pittsburgh, Pennsylvania. Petitioner filed his 1945 income tax return with the collector of internal revenue at Pittsburgh. He is engaged in...
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.