The Commissioner determined deficiencies in income tax for the years 1946, 1947, and 1948 in the amounts of $213.60, $237.50, and $171.82, respectively. In determining the deficiency he disallowed a deduction for medical expense in each year in the amount of $1,230, $1,230, and $1,250, which the petitioner alleges was error.
FINDINGS OF FACT.
The petitioner resided in New York City during the taxable years, and filed her returns with the collector for the...
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