Gordon v. Commissioner
United States Tax Court
Held, depreciation upon an automobile used to transport petitioners' dependent son to a doctor is not allowable as a medical expense deduction under section 213, I.R.C. 1954.
1Opinion of the Court
OPINION.
Mulronby, Judge:
The respondent determined a deficiency in petitioners’ income tax for the year 1958 in the amount of $278.60. The deficiency results from respondent’s disallowance as a medical expense depreciation on their automobile used to transport their dependent son to a psychiatrist during the year 1958.
All of the facts are stipulated and are found accordingly.
Petitioners Maurice S. and Frances H. Gordon are husband and wife residing in Kenosha, Wisconsin. They filed a timely joint income tax return for 1958 with the district director of internal revenue at Milwaukee.
In 1957…
2Cases cited2 opinions
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Bassett v. CommissionerUnited States Tax Court · 1956
3Cited by25 opinions
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- Mitchell v. CommissionerUnited States Tax Court · 1964
- Fort Howard Corp. v. CommissionerUnited States Tax Court · 1994
- Brooks v. CommissionerUnited States Tax Court · 1968
- Idaho Power Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
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