Turecamo v. Commissioner
United States Tax Court
1. In computing the total support of a person for the purpose of secs. 151 and 152, I.R.C. 1954, payment of hospital costs by Medicare provided for in part A of tit. XVIII of the Social Security Act, as amended, 42 U.S.C. sec. 1395, should not be treated differently from payments of medical or hospital costs as provided for in part B of tit.
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1. In computing the total support of a person for the purpose of secs. 151 and 152, I.R.C. 1954, payment of hospital costs by Medicare provided for in part A of tit. XVIII of the Social Security Act, as amended, 42 U.S.C. sec. 1395, should not be treated differently from payments of medical or hospital costs as provided for in part B of tit. XVIII of the Social Security Act, as amended, or by private health insurance, and, therefore, following respondent's rulings as to the latter, the medical payments made under part A are not includable as part of the recipient's total support for purposes…
1Opinion of the Court
Scott, Judge:
Respondent determined a deficiency in petitioners’ income tax for the calendar year 1970 in the amount of $1,043.48.
The issues for decision are:(1) Whether petitioners contributed more than half of the support of the mother of one of them during the calendar year 1970 so as to be entitled to a dependency exemption for her and a medical expense deduction for medical expenses they paid for her where the total support payments made on her behalf by petitioners were less than her hospital expenses which were paid by medicare allowances.(2) Whether petitioners are entitled to a…
2Cases cited3 opinions
- Hahn v. CommissionerUnited States Tax Court · 1954
- Mawhinney v. CommissionerUnited States Tax Court · 1965
- Warren C. Mawhinney v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1966
3Cited by25 opinions
- Lamphere v. CommissionerUnited States Tax Court · 1978
- Alfred H. Turecamo and Frances M. Turecamo v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1977
- Archer v. CommissionerUnited States Tax Court · 1980
- McGuire v. CommissionerUnited States Tax Court · 1981
- Ada R. Santos v. CommissionerUnited States Tax Court · 2011
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