...of the Code provides that there shall be allowed as a deduction, subject to specified limitations, expenses paid during the taxable year, not compensated...otherwise, for medical care of the taxpayer, his spouse, or his dependents. Section 213 (e) of the Code defines the term "medical care" as including amounts paid...

...injuries or sickness. Section 213 of the Code allows a deduction, subject to certain limitations, for expenses paid during the taxable year, not compensated...otherwise, for medical care of the taxpayer, his spouse, or his dependent. Under the provisions of section 1.213-1 (g)(l) of the Income Tax Regulations, the reimbursement,...

...by the taxpayer. Section 213 (a) of the Code allows a deduction, subject to certain limitations, for ot attend classes. The university is exempt from his dependent. Section 1.213-1 (e) (1) (v) (a) of the Income Tax Regulations provides, in pertinent...

...under section 213 of the Code. Section 213 allows a deduction, subject to certain limitations, for expenses paid during the taxable year, not compensated...otherwise, for medical care of the taxpayer, his spouse, or his dependent. Rev. Rul. 57-489 holds, under the facts involved therein, that the tax is an integral...

...one year after that date. Section 213 (a) of the Internal Revenue Code of 1954 allows as a deduction expenses paid during the taxable year, not compensated...insurance or otherwise, for medical care of the taxpayer, the taxpayer's spouse, or a dependent, subject to certain limitations. Section 1.213-1 (a) (1) of the...

...Code of 1954 provides, generally, that there shall be allowed as a deduction expenses paid during the year, not compensated for by insurance or otherwise,...care of the taxpayer, his spouse, or a dependent. Section 1.213-1 (e) (1) of the Income Tax Regulations provides in part, that the term "medical care"...

...the taxpayers separate statements to that effect. Section 213(a) of the Code allows as a deduction expenses paid during the taxable year, not compensated...insurance or otherwise, for medical care of the taxpayer and the taxpayer's spouse and dependents, subject to certain limitations. Rev. Rul. 67-185, 1967-1...

...being. LAW AND ANALYSIS Section 213 of the Code allows a deduction in computing taxable income for expenses paid during the taxable year, not compensated...insurance or otherwise, for medical care of the taxpayer, the taxpayer's spouse, or a dependent, subject to certain limitations. The term "medical care" is defined...

...EXPENSES. (a) ALLOWANCE OP DKUOCTION. — Tliere shall be allowed as a deduction tue following amounts of the expenses paid during the taxable year, not compensated...for by Insurance or otherwise, for medical care of * • * a dependent (as defined In section 152) (e) DEFINITIONS. — For purposes of this section —...

...OPINION. RICE, Judge: Section 23 (x) of the Internal Revenue Code proTides 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...