Hornish v. Commissioner
United States Tax Court
Held, petitioners failed to prove what portion, if any, of medical fees paid to deliver their adopted child constituted medical care for the child. Accordingly, no deduction is allowed.
1Opinion of the Court
GARY L. HORNISH and JOANN HORNISH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hornish v. Commissioner
Docket No. 6835-76.
United States Tax Court
T.C. Memo 1978-213; 1978 Tax Ct. Memo LEXIS 299; 37 T.C.M. (CCH) 919; T.C.M. (RIA) 78213;
June 8, 1978, Filed
Held, petitioners failed to prove what portion, if any, of medical fees paid to deliver their adopted child constituted medical care for the child. Accordingly, no deduction is allowed.
William H. Sullivan and Tom G. Parrott, for the petitioners.
Patrick E. McGinnis, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILE…
2Cases cited2 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Kilpatrick v. CommissionerUnited States Tax Court · 1977
3Cited by1 opinion
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