Court of Appeals for the Fifth Circuit December 28, 1973, 73-2023 (Robert M. Rose and Doris D. Rose v. Commissioner of Internal Revenue)

PER CURIAM:

This is an appeal from the Tax Court of the United States. The appellants, Dr. and Mrs. Robert M. Rose, contend that they are entitled to medical deductions for the cost of food, lodging, and other living expenses of their daughter caused by seeking a climate more favorable to a serious bronchial condition.