Jacobs v. Commissioner
United States Tax Court
Petitioner began to exhibit symptoms of mental illness shortly after his marriage. His psychiatrist determined that the cause of his illness was the marital relationship and recommended a divorce. Following this advice, petitioner submitted to his wife's demands in order to obtain the divorce as quickly as possible.
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Petitioner began to exhibit symptoms of mental illness shortly after his marriage. His psychiatrist determined that the cause of his illness was the marital relationship and recommended a divorce. Following this advice, petitioner submitted to his wife's demands in order to obtain the divorce as quickly as possible. Held, none of the payments made by petitioner to his attorney, his ex-wife's attorney, and his ex-wife pursuant to a settlement agreement incorporated in the decree of divorce are deductible as expenses for "medical care" under sec. 213, I.R.C. 1954. Gerstacker v. Commissioner,…
1Opinion of the Court
Joel H. Jacobs, Petitioner v. Commissioner of Internal Revenue, Respondent
Jacobs v. Commissioner
Docket No. 2440-73
United States Tax Court
62 T.C. 813; 1974 U.S. Tax Ct. LEXIS 44; 62 T.C. No. 87;
September 19, 1974, Filed
Decision will be entered for the respondent.
Petitioner began to exhibit symptoms of mental illness shortly after his marriage. His psychiatrist determined that the cause of his illness was the marital relationship and recommended a divorce. Following this advice, petitioner submitted to his wife's demands in order to obtain the divorce as quickly as possible. Held, none of the…
2Cases cited17 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Commissioner v. BilderSupreme Court of the United States · 1962
- Fischer v. CommissionerUnited States Tax Court · 1968
- Havey v. CommissionerUnited States Tax Court · 1949
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