Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $454.01 in the income taxes of the petitioner for 1949. The only issue is whether the petitioner is entitled to a deduction for medical expense.
Findings of Fact
The petitioner, who resided in Pittsburgh, Pennsylvania, filed his individual income tax return for 1949 with the collector of internal revenue for the 23rd District of Pennsylvania. His wife filed a separate...
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