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
Donald G. Kilgore and Gladys H. Kilgore, Petitioners, v. Commissioner of Internal Revenue, Respondent
Kilgore v. Commissioner
Docket No. 93509
United States Tax Court
38 T.C. 340; 1962 U.S. Tax Ct. LEXIS 126;
June 11, 1962, Filed
Decision will be entered under Rule 50.
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…
Also in this document: Concurrence.
2Cases cited7 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- 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
- Dann v. CommissionerUnited States Tax Court · 1958
- Drayton Heard and Elizabeth A. Heard v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
2 more not listed; retrieve them via the Exa API.