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STRINGHAM v. COMMISSIONER

Docket No. 17101.

12 T.C. 580 (1949)

L. KEEVER STRINGHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 15, 1949.

Attorney(s) appearing for the Case

K. V. Nicola, Esq., for the petitioner.

William R. Bagby, Esq., for the respondent.

This proceeding involves a deficiency of $731.23 in petitioner's income tax for the calendar year 1944.

The sole question involved is whether the Commissioner was correct in disallowing as a deduction for medical expenses under section 23 (x) of the Internal Revenue Code amounts expended by the petitioner for the transportation to and the cost of maintaining his infant daughter at a private boarding school in Arizona.

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