Memorandum Findings of Fact and Opinion
RAUM, J.:
The Commissioner determined a deficiency in petitioner's 1959 income tax in the amount of $124.53, as a result of disallowing a deduction of $593 as a "medical expense". A stipulation of facts filed by the parties is incorporated herein by reference. The sole question is whether petitioner is entitled to deduct the cost of dancing lessons as a medical expense in 1959.
The stipulation and evidence...
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