Legal Opinion
Carl A. Gerstacker and Jayne H. Gerstacker v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided August 13, 1969No. 18870PublishedCited by 15 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
Carl Gerstacker and Mrs. Jayne H. Gerstacker, joint return taxpayers, appeal from a decision of the Tax Court holding that legal expenses incident to establishing and conducting guardian-ships of Mrs. Gerstacker were non-deductible personal expenses instead of deductible medical care expenses during the tax years 1962 and 1963. 49 T.C. 522. The case was heard in the Tax Court by Judge Allin H. Pierce but was decided by Judge Howard A. Dawson, Jr., to whom it was reassigned more than a year after it had been heard. We reverse and remand.
Prior to 1962 Mrs. Gerstacker had…
2Cases cited7 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Havey v. CommissionerUnited States Tax Court · 1949
- Spiegel v. CommissionerUnited States Tax Court · 1968
- Ochs v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Carlisle v. CommissionerUnited States Tax Court · 1961
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Jacobs v. CommissionerUnited States Tax Court · 1974
- Daniel S. W. Kelly and Constance L. Kelly v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
- Rudow v. Commissioner of the Division of Medical AssistanceMassachusetts Supreme Judicial Court · 1999
- Irving Seth Levine and Grace F. Levine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
- Raymond F. Borgmann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
10 more not listed; retrieve them via the Exa API.