Counts v. Commissioner
United States Tax Court
1. Held, petitioners are not entitled to a dependency exemption deduction for petitioner W. B. Counts' mother, because they failed to prove she had less than $ 600 gross income in 1960. 2. Held, petitioners may deduct as a medical expense the entire amounts paid by them in 1960 for the maintenance of petitioner W. B. Counts' father in a nursing home, including the cost of meals and lodging.
1Opinion of the Court
W. B. Counts and Mildred P. Counts, Petitioners, v. Commissioner of Internal Revenue, Respondent
Counts v. Commissioner
Docket No. 1184-62
United States Tax Court
42 T.C. 755; 1964 U.S. Tax Ct. LEXIS 72;
July 23, 1964, Filed
Decision will be entered under Rule 50.
1. Held, petitioners are not entitled to a dependency exemption deduction for petitioner W. B. Counts' mother, because they failed to prove she had less than $ 600 gross income in 1960.
2. Held, petitioners may deduct as a medical expense the entire amounts paid by them in 1960 for the maintenance of petitioner W. B. Counts' father in a…
2Cases cited4 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Lichterman v. CommissionerUnited States Tax Court · 1961
- Counts v. CommissionerUnited States Tax Court · 1964
- Bahr v. CommissionerUnited States Board of Tax Appeals · 1928