This proceeding involves a deficiency of $1,297.16 in income tax for 1949. The issue is whether the cost of a trip to the Shrine of Our Lady of Lourdes in France is deductible as a medical expense.
FINDINGS OF FACT.
The petitioners are husband and wife and reside in Clayton, Missouri. They filed a joint return for the taxable year with the collector of internal revenue for the first district of Missouri. The husband will be referred to hereinafter as the...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.