The Commissioner determined a deficiency of $555 in income tax for 1948 and one of $583.75 for 1949. The latter is not contested. The only issue for decision is whether the cost of a trip to Atlantic City and the cost of an inclinator are medical expenses within the meaning of section 23 (x) of the Internal Revenue Code.
FINDINGS OF FACT.
The petitioner filed her individual income tax return for 1948 with the collector of internal revenue for the twenty...
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