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MORGAN v. COMMISSIONER

Docket No. 6138-69SC.

55 T.C. 376 (1970)

BENJAMIN D. MORGAN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 1, 1970.

Attorney(s) appearing for the Case

George H. Parker, for the petitioner.

David W. Winters, for the respondent.

OPINION

TIETJENS, Judge:

The Commissioner determined a deficiency in petitioner's Federal income tax for taxable year 1967 in the amount of $766.67. The sole issue before us is whether a portion of settlement proceeds received by petitioner in a tort action was compensation for medical expenses, thereby disallowing a portion of his claimed medical expense deduction for the taxable year.

Petitioner's legal residence at the time of the filing...

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