Volwiler v. Commissioner
United States Tax Court
Petitioners' daughter was hospitalized for 2 years with a mental disorder. After her release from the hospital, and on the advice of her psychiatrist, the petitioners contributed $ 1,200 toward the purchase of an automobile for her use. They also gave her an allowance which she used to pay such living expenses as rent and telephone charges.
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Petitioners' daughter was hospitalized for 2 years with a mental disorder. After her release from the hospital, and on the advice of her psychiatrist, the petitioners contributed $ 1,200 toward the purchase of an automobile for her use. They also gave her an allowance which she used to pay such living expenses as rent and telephone charges. Held, (1) the automobile was not purchased primarily for medical reasons, and its purchase price is not a deductible medical expense; (2) her lodging was not primarily for medical care, and the rent paid therefor is not a deductible medical expense; and…
1Opinion of the Court
Simpson, Judge:
The respondent determined a deficiency of $644.62 in the petitioners’ 1966 Federal income tax. The issues for decision are whether the petitioners may deduct as a medical expense — (1) the amount which they contributed to enable their daughter to purchase an automobile, and (2) the amounts which they gave to their daughter and which she spent for lodging and for a telephone.
FINDINGS OF FACT
Some of the facts have been stipulated, and those facts are so found.
The petitioners, Wade and Catherine D. Yolwiler, are husband and wife and maintained their legal residence in Seattle,…
2Cases cited13 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Havey v. CommissionerUnited States Tax Court · 1949
- Commissioner of Internal Revenue v. Robert M. And Sally L. Bilder. Robert M. And Sally L. Bilder v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1961
- Robinson v. CommissionerUnited States Tax Court · 1968
- Bilder v. CommissionerUnited States Tax Court · 1959
8 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Irving Seth Levine and Grace F. Levine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
- Bloom v. CommissionerUnited States Tax Court · 1984
- Carr v. CommissionerUnited States Tax Court · 1979
- Estate of Levine v. CommissionerUnited States Tax Court · 1982
- Hunt v. CommissionerUnited States Tax Court · 1972
7 more not listed; retrieve them via the Exa API.