Robert K. Weary and Dale J. Weary v. United States

SETH, Circuit Judge.

This is an action seeking a refund of income taxes paid by plaintiffs for 1966 and 1967. The claim relates to deductions made for travel expenses for medi*436cal care which were disallowed. In 1966 the deduction claimed was at the rate of ten cents per mile for the distance driven in the family car for medical treatment. In 1967 a deduction was claimed at the.rate of five cents per mile plus a pro rata part of the difference between the purchase price and the sale price of a ear bought and sold in 1967.

The Commissioner allowed only a deduction in each year of five cents per…