Memorandum Findings of Fact and Opinion
JOHNSTON, Commissioner:
The respondent determined a deficiency of $252.52 in petitioner's income tax for the taxable year 1967. The issue presented is whether petitioner is entitled to a deduction of certain transportation expenses as medical expenses under section 213 of the Internal Revenue Code of 1954.
Some of the facts have been stipulated and those facts are so found.
The petitioner's legal residence...
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.