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LEVY v. COMMISSIONER

Docket No. 78450.

20 T.C.M. 1534 (1961)

T.C. Memo. 1961-296

Maurice Levy, Jr., and Shirley H. Levy v. Commissioner.

United States Tax Court.

Filed October 27, 1961.

Attorney(s) appearing for the Case

Maurice Levy, Jr., 462 N. Highland Ave., Los Angeles, Calif., for the petitioners. William J. Kass, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined deficiencies in income tax against the petitioners for the taxable years 1955, 1956 and 1957 in the respective amounts of $978.26, $802.10 and $982.30. The only question for decision is whether petitioners, both of whom were engaged in gainful occupations, are entitled to deduct as medical expense the wages paid a nursemaid to care for their two minor children.

Findings...

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