United States Tax Court August 23, 1966, Docket No. 4125-64 (Harris v. Commissioner)

Simpson, Judge:

Respondent determined a deficiency in income tax of $165.29 for the taxable year 1962. The sole issue for decision is whether petitioners are entitled to deduct as a medical expense, pursuant to section 213 of the Internal Revenue Code of 1954,1 the cost of certain, foods consumed by petitioner J. Willard Harris as a part of a medically prescribed diet.

OPINION

Petitioners, J.