Bakewell v. Commissioner
United States Tax Court
1. Business Expense -- Hearing Aid -- Sec. 23 (a), I. R. C., 1939. -- A lawyer deducted the cost of maintaining his hearing aid as a business expense; held, that the expense was personal and not deductible under section 23 (a) of the 1939 Code. 2. Theft Deduction -- Wallet Disappearance -- Sec. 23 (e) (3), I. R. C., 1939. -- Held, on the facts, that the mere disappearance of petitioner's wallet from his person did not entitle him to a theft deduction under section 23 (e) (3)…
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1. Business Expense -- Hearing Aid -- Sec. 23 (a), I. R. C., 1939. -- A lawyer deducted the cost of maintaining his hearing aid as a business expense; held, that the expense was personal and not deductible under section 23 (a) of the 1939 Code. 2. Theft Deduction -- Wallet Disappearance -- Sec. 23 (e) (3), I. R. C., 1939. -- Held, on the facts, that the mere disappearance of petitioner's wallet from his person did not entitle him to a theft deduction under section 23 (e) (3) of the 1939 Code.
1Opinion of the Court
OPINION.
Johnson, Judge:
In the first issue petitioner maintains that the expense of his hearing aid is an ordinary and necessary business expense. Respondent has disallowed the deduction as a business expense under the theory that it is a personal expense under section 24 (a) (l).1 Respondent admits on brief that “any expense incurred in the maintenance of a hearing aid would be a deductible medical expense.” If petitioner had taken the expense of the hearing aid as a medical deduction he would not have had any tax benefit for the expense was not in excess of 5 per cent of his adjusted gross…
2Cases cited3 opinions
- Allen v. CommissionerUnited States Tax Court · 1951
- Sparkman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1940
- Smith v. CommissionerUnited States Tax Court · 1948
3Cited by26 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Drake v. CommissionerUnited States Tax Court · 1969
- Moss v. CommissionerUnited States Tax Court · 1983
- Fred W. Amend Co. v. CommissionerUnited States Tax Court · 1970
- Pollei v. CommissionerUnited States Tax Court · 1990
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