Kelly v. Commissioner
United States Tax Court
In 1963 petitioner, who resided in Milwaukee, went to New York on a business trip and while there had an emergency appendectomy. The surgeon who performed the operation advised the petitioner and his wife that the nursing services were poor and that it was necessary that the wife go to New York. She, therefore, went to New York for the purpose of assisting in nursing the petitioner and did in fact so assist.
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In 1963 petitioner, who resided in Milwaukee, went to New York on a business trip and while there had an emergency appendectomy. The surgeon who performed the operation advised the petitioner and his wife that the nursing services were poor and that it was necessary that the wife go to New York. She, therefore, went to New York for the purpose of assisting in nursing the petitioner and did in fact so assist. After about two weeks, the petitioner was discharged from the hospital but the surgeon required that he stay in a hotel in New York to convalesce before returning home. While in the hotel…
1Opinion of the Court
Daniel S. W. and Constance L. Kelly v. Commissioner.
Kelly v. Commissioner
Docket No. 352-68.
United States Tax Court
T.C. Memo 1969-231; 1969 Tax Ct. Memo LEXIS 64; 28 T.C.M. (CCH) 1208; T.C.M. (RIA) 69231;
October 30, 1969. Filed
In 1963 petitioner, who resided in Milwaukee, went to New York on a business trip and while there had an emergency appendectomy. The surgeon who performed the operation advised the petitioner and his wife that the nursing services were poor and that it was necessary that the wife go to New York. She, therefore, went to New York for the purpose of assisting in nursing the…
2Cases cited6 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Carasso v. CommissionerUnited States Tax Court · 1960
- Max and Fannie Carasso v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Ezo Products Co. v. CommissionerUnited States Tax Court · 1961
- Rose v. CommissionerUnited States Tax Court · 1969
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Bye v. CommissionerUnited States Tax Court · 1972