MULRONEY, Judge:
Respondent determined a deficiency in petitioners' 1958 income tax in the amount of $333.45.
The only question is whether petitioners are entitled to a medical expense deduction for the total or some part of $1,300 expended for installing a central air-conditioning unit in their residence.
FINDINGS OF FACT.
Some of the facts are stipulated and they are found accordingly.
Petitioners are husband and wife residing...
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.