Delp v. Commissioner
United States Tax Court
1. Payments in the amount of $ 1,600 per year made by each of the petitioners to their brother, Charles Delp, during the years in issue represent personal expenditures arising out of a contractual obligation to compensate Charles Delp for loss of income from a partnership and are therefore nondeductible. 2. The cost of installing a dust elimination system in petitioners' residence is not deductible as a medical expense under section 213, I. R. C. 1954.
1Opinion of the Court
Withey, Judge:
Respondent has determined deficiencies in petitioners’ income tax for the years and in the amounts as follows:
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The issues presented for our determination are the correctness of the respondent’s action in determining (1) that the payments in the amount of $1,600 per year made by each of the petitioners to their brother, Charles Delp, during the years in issue, were nondeductible expenditures and (2) that the cost of installing a dust elimination system in the residence of petitioners, Frank S. and Edna Delp, is not deductible as a medical expense.
GENERAL FINDINGS OF…
2Cases cited2 opinions
- Hayne v. CommissionerUnited States Tax Court · 1954
- Edna G. Hollander v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1955
3Cited by8 opinions
- Bilder v. CommissionerUnited States Tax Court · 1959
- Gerard v. CommissionerUnited States Tax Court · 1962
- Bilder v. CommissionerUnited States Tax Court · 1959
- Delp v. CommissionerUnited States Tax Court · 1958
- Flett v. CommissionerUnited States Tax Court · 1960
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