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BORGMANN v. COMMISSIONER

Docket No. 5515-67.

28 T.C.M. 678 (1969)

T.C. Memo. 1969-129

Raymond F. Borgmann v. Commissioner.

United States Tax Court.

Filed June 25, 1969.

Attorney(s) appearing for the Case

George Bouchard, for the petitioner. Stephen W. Simpson, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

The Commissioner determined a deficiency in petitioner's income tax for the calendar year 1964 in the amount of $504.20.

The sole issue for our decision is whether expenses incurred by petitioner for the services of one Alice Holtzman qualify as being for the "medical care" of the petitioner within the meaning of section 213(a) of the Internal Revenue...

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