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GORDON v. COMMISSIONER

Docket No. 86439.

37 T.C. 986 (1962)

MAURICE S. GORDON AND FRANCES H. GORDON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 23, 1962.

Attorney(s) appearing for the Case

Arthur L. Birkholz, CPA, for the petitioners.

William J. Wise, Esq., for the respondent.

OPINION.

MULRONEY, Judge:

The respondent determined a deficiency in petitioners' income tax for the year 1958 in the amount of $278.60. The deficiency results from respondent's disallowance as a medical expense depreciation on their automobile used to transport their dependent son to a psychiatrist during the year 1958.

All of the facts are stipulated and are found accordingly.

Petitioners Maurice S. and Frances H. Gordon are husband...

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