Borgmann v. Commissioner
United States Tax Court
Petitioner, who was divorced and lived alone, suffered a heart attack. Pursuant to the advice of his doctor that he obtain non-skilled live-in help, he hired one Mrs. Holtzman whose duties were twofold: (1) to seek medical assistance for petitioner in the event of a heart attack; (2) to relieve petitioner of some of the housekeeping chores.
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Petitioner, who was divorced and lived alone, suffered a heart attack. Pursuant to the advice of his doctor that he obtain non-skilled live-in help, he hired one Mrs. Holtzman whose duties were twofold: (1) to seek medical assistance for petitioner in the event of a heart attack; (2) to relieve petitioner of some of the housekeeping chores. Held, the services rendered by Mrs. Holtzman do not qualify as "medical care" within the contemplation of section 213(e)(1), and consequently, the amounts paid by petitioner during 1964 for Mrs. Holtzman's salary, room and board are nondeductible personal…
1Opinion of the Court
Raymond F. Borgmann v. Commissioner.
Borgmann v. Commissioner
Docket No. 5515-67.
United States Tax Court
T.C. Memo 1969-129; 1969 Tax Ct. Memo LEXIS 167; 28 T.C.M. (CCH) 678; T.C.M. (RIA) 69129;
June 25, 1969, Filed
Petitioner, who was divorced and lived alone, suffered a heart attack. Pursuant to the advice of his doctor that he obtain non-skilled live-in help, he hired one Mrs. Holtzman whose duties were twofold: (1) to seek medical assistance for petitioner in the event of a heart attack; (2) to relieve petitioner of some of the housekeeping chores. Held, the services rendered by Mrs. Holtzman…
2Cases cited9 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Havey v. CommissionerUnited States Tax Court · 1949
- Atkinson v. CommissionerUnited States Tax Court · 1965
- Wendell v. CommissionerUnited States Tax Court · 1949
- Grunwald v. CommissionerUnited States Tax Court · 1968
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Raymond F. Borgmann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971