John Riach and Maude M. Riach, His Wife v. William E. Frank, District Director of Internal Revenue

HAMLIN, Circuit Judge.

This is an appeal by John Riach, appellant herein, from an adverse judgment of the United States District Court, for the Western District of Washington in his suit against the District Director, appellee herein, for a refund of taxes paid for the year 1957. 1 The issue presented is whether appellant was entitled to a medical expense deduction for the year in question for the cost of installing a Hil-A-Vator upon his residential property for transporting taxpayer up and down a steep hillside which separated the street level of his residential lot. and the lower level…