Gerard v. Commissioner
United States Tax Court
Petitioners' young daughter was afflicted with cystic fibrosis and, upon the advice of a physician, they installed a central air-conditioning unit in their home at a cost of $ 1,300 so she could have the necessary clean dry air to breathe. Held, under the facts the $ 1,300 was a medical care expenditure under section 213, I.R.C. 1954, and, to the extent the unit did not increase the value of the home, it was deductible as medical expense.
1Opinion of the Court
Raymon Gerard and Frances Gerard, Petitioners, v. Commissioner of Internal Revenue, Respondent
Gerard v. Commissioner
Docket No. 86042
United States Tax Court
37 T.C. 826; 1962 U.S. Tax Ct. LEXIS 202;
January 26, 1962, Filed
Decision will be entered under Rule 50.
Petitioners' young daughter was afflicted with cystic fibrosis and, upon the advice of a physician, they installed a central air-conditioning unit in their home at a cost of $ 1,300 so she could have the necessary clean dry air to breathe. Held, under the facts the $ 1,300 was a medical care expenditure under section 213, I.R.C. 1954, and,…
2Cases cited3 opinions
- Gerard v. CommissionerUnited States Tax Court · 1962
- Delp v. CommissionerUnited States Tax Court · 1958
- Berry v. WisemanDistrict Court, W.D. Oklahoma · 1958