The Commissioner determined a deficiency in income tax for the taxable year 1951 in the amount of $121.05. Several adjustments by the Commissioner are not contested. The only question is whether petitioner Marvin J. Blaess is entitled to a deduction for premiums on health and accident insurance policies in the amount of $431.80 under either section 23 (a) (1) (A) or section 23 (a) (2), 1939 Code.
FINDINGS OF FACT.
Petitioners reside in Gross Pointe Woods...
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.