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DANIELS v. COMMISSIONER

Docket No. 577-62.

41 T.C. 324 (1963)

FRED H. DANIELS AND ELEANOR G. DANIELS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 27, 1963.

Attorney(s) appearing for the Case

Raymond T. Mahon, for the petitioners.

Lawrence A. Wright, for the respondent.

Respondent has determined a deficiency in Federal income tax against petitioners for the calendar year 1960 in the amount of $6,377.48.

The only issue to be decided is whether an expenditure of $9,355.75, incurred in the construction of a fallout shelter in 1960, is deductible as a medical expense under section 213, I.R.C. 1954.

FINDINGS OF FACT

The stipulated facts are hereby found accordingly.

Petitioners Fred H. Daniels (hereinafter referred...

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