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KELLER v. COMMISSIONER

Docket No. 17932.

8 T.C.M. 685 (1949)

Martin W. and Mabel M. Keller v. Commissioner.

United States Tax Court.

Entered August 1, 1949.

Attorney(s) appearing for the Case

Martin W. Keller, pro se. Sheldon V. Ekman, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

The Commissioner determined a deficiency in income tax1 for the year 1944, of which petitioners allege the amount of $304.35 is in controversy. The only question involved is the deductibility of the amount of $608.69 as expense for medical care under section 23 (x) of the Internal Revenue Code.

[The Facts]

The petitioners are husband and wife. Their legal residence...

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