Irving A. Adler v. Commissioner of Internal Revenue

BARNES, Circuit Judge.

The sole issue in this case is whether the Tax Court was justified in holding that the cost to petitioner ($593.00) of Arthur Murray dancing lessons, purchased during the calendar year 1959, were not medical care under §§ 213 and 262 of the Internal Revenue Code of 1954. 1 Tax of $124.53 is involved.

The cost of these dancing lessons was held non-deductible by the Tax Court in the absence of any proof of the existence of special circumstances in petitioner’s case which required him to take dancing lessons, rather than any other form of exercise, such as running or walking.