Rose C. France v. Commissioner of Internal Revenue Service

ORDER

This appeal has been referred to a panel of the Court pursuant to Rule 9(a), Rules of the Sixth Circuit. After examination of the briefs and record, this panel agrees unanimously that oral argument is not needed. Rule 34(a), Federal Rules of Appellate Procedure.

Petitioner is appealing the decision of the United States Tax Court which held that amounts expended by the taxpayer for ballroom dancing lessons in 1977 were not deductible as expenses paid for “medical care” within the meaning of Section 213 of the Internal Revenue Code of 1954, 26 U.S.C. § 213.

The petitioner is a sixty-six year…