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
Tannenwald, Judge:
Respondent determined income tax deficiencies against petitioner for the years 1969 and 1970 in the amounts of $5,963.22 and $1,768.58, respectively.
Other issues having been resolved by the parties, the only issue for decision is whether petitioner is entitled to deduct as a medical expense pursuant to section 213 (a)1 amounts paid for legal fees under a property settlement pursuant to a divorce proceeding.
FINDINGS OF FACTS
Some of the facts have been stipulated. The stipulation of facts and exhibits attached thereto are incorporated herein by this reference.
Petitioner…
2Cases cited16 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
11 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Baker v. Comm'rUnited States Tax Court · 2004
- O'Donnabhain v. CommissionerUnited States Tax Court · 2010
- Fay v. CommissionerUnited States Tax Court · 1981
- Irving Seth Levine and Grace F. Levine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
- Kilpatrick v. CommissionerUnited States Tax Court · 1977
23 more not listed; retrieve them via the Exa API.