Jewell v. Comm'r
United States Tax Court
Held: Where petitioner paid with his own funds over one-half of the support of his parents, the fact that petitioner's name was on joint savings accounts with his parents to which funds of his parents in excess of one-half of the cost of their support were deposited during the year here involved, does not preclude petitioner's being allowed medical expense deductions for medical expenses he paid for his parents and a dependency exemption for his mother who had less than $…
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Held: Where petitioner paid with his own funds over one-half of the support of his parents, the fact that petitioner's name was on joint savings accounts with his parents to which funds of his parents in excess of one-half of the cost of their support were deposited during the year here involved, does not preclude petitioner's being allowed medical expense deductions for medical expenses he paid for his parents and a dependency exemption for his mother who had less than $ 600 taxable income, and computing his tax as head of household. Under State law petitioner had no current rights to use…
1Opinion of the Court
Scott, Judge:
Respondent determined a deficiency in petitioner’s Federal income tax in the amount of $4,393.94 for his taxable year ending September 30,1973. The issues for decision are:(1) Whether petitioner is entitled to a deduction for medical expenses of his mother and father which were paid by checks drawn on his account and which constituted more than one-half the support of each of his parents, or were these expenses compensated for by insurance or otherwise within the meaning of section 213,I.R.C. 1954;1(2) Whether petitioner is entitled to a dependency exemption for his mother;…
2Cases cited14 opinions
- Seavey v. Estate of FanningIndiana Supreme Court · 1975
- Robinson v. CommissionerUnited States Tax Court · 1968
- Robison v. Fickle, Extr.Indiana Court of Appeals · 1976
- Kraus v. KRAUS, ETC.Indiana Supreme Court · 1956
- Bulen v. Pendleton Banking Co.Indiana Court of Appeals · 1948
9 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Dixon F. Miller v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Ambrose v. United StatesUnited States Court of Federal Claims · 2012
- John M. Ruch v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Jewell v. Comm'rUnited States Tax Court · 1978