Kilgore v. Commissioner
United States Tax Court
Petitioners paid premiums on health and accident insurance policies providing indemnity for accidental loss of life, limb, sight, and time and also providing for reimbursement of medical expenses.
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Petitioners paid premiums on health and accident insurance policies providing indemnity for accidental loss of life, limb, sight, and time and also providing for reimbursement of medical expenses. Held, the amounts paid for such accident or health insurance are, subject to the statutory limitation of 3 percent of the adjusted gross income, deductible as expenses paid for medical care under section 213, I.R.C. 1954. Heard v. Commissioner, 269 F. 2d 911 (C.A. 3, 1959), reversing and remanding 30 T.C. 1093, followed.
1Opinion of the Court
OPINION.
Arundell, Judge:
Respondent determined a deficiency in income tax for the calendar year 1959 in the amount of $134.16.
The only error assigned by petitioners is the following:(a) The Commissioner erred in disallowing a deduction claimed in the return for medical and dental expense in the amount of $516.01.
The facts were stipulated and are so found.
Petitioners are husband and wife residing in Dallas, Texas. A joint Federal income tax return for the calendar year 1959 was filed with the district director of internal revenue for the Dallas district.
During the taxable year involved neither…
2Cases cited4 opinions
- Stringham v. CommissionerUnited States Tax Court · 1949
- Commissioner of Internal Revenue v. Stringham. Stringham v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Drayton Heard and Elizabeth A. Heard v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Heard v. CommissionerUnited States Tax Court · 1958
3Cited by6 opinions
- Edwards v. CommissionerUnited States Tax Court · 1962
- Edwards v. CommissionerUnited States Tax Court · 1962
- Kilgore v. CommissionerUnited States Tax Court · 1962
- Marriott v. CommissionerUnited States Tax Court · 1966
- Wilson v. CommissionerUnited States Tax Court · 1963
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