United States Tax Court February 26, 1954, Docket Nos. 42850, 42847, 42848, 42849 (Russoniello v. Commissioner)

lead-opinion

OPINION.

Rice, Judge:

Section 23 (x) of the Internal Revenue Code provides for the deduction of medical expenses “paid during the taxable year, not compensated for by insurance or otherwise, for medical care of * * * a dependent specified in section 25 (b) (3) * * It is the contention of each of the petitioners that their mother was a dependent during the years in issue, and that the