Prem v. Commissioner

Lawrence Prem and Hedy Prem v. Commissioner.

Prem v. Commissioner

Docket No. 92266.

United States Tax Court

T.C. Memo 1962-157; 1962 Tax Ct. Memo LEXIS 156; 21 T.C.M. (CCH) 873; T.C.M. (RIA) 62157;

June 26, 1962

Lawrence Prem and Hedy Prem, pro se, 19313 Collier St., Tarzana, Calif. Robert L. Gnaizda, Esq., for the respondent.

TIETJENS

Memorandum Opinion

TIETJENS, Judge: The Commissioner determined a deficiency in income tax of $654.94 for the year 1959.

The only question for decision is whether certain claimed expenses were properly deductible by petitioners as medical expenses.

All of the facts are…