Clemens v. Commissioner
United States Tax Court
1. Community Property -- Commingling. -- Where the separate funds of the husband and the community funds are deposited in the same bank account, amounts paid for medical expenses may not be allowed as a deduction on the separate return of the husband unless it is shown by competent evidence that the expenditures were actually made from his separate funds. 2. Burden of Proof. -- The taxpayer's burden of proof is not sustained by a mere showing that the amount of community…
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1. Community Property -- Commingling. -- Where the separate funds of the husband and the community funds are deposited in the same bank account, amounts paid for medical expenses may not be allowed as a deduction on the separate return of the husband unless it is shown by competent evidence that the expenditures were actually made from his separate funds. 2. Burden of Proof. -- The taxpayer's burden of proof is not sustained by a mere showing that the amount of community expenditures for the taxable year involved exceeded the net community income. 3. Contributions. -- Where the commingled…
1Opinion of the Court
OPINION.
Harlan, Judge-.
The amount of the contributions for charitable purposes and the amount of the medical expenses involved are not in dispute. Nor is there any question that the amount of $1,874.31,. claimed by petitioner as an allowable deduction, is computed in accordance with the limitation applicable to medical expenses under section 23 (x) of the Internal Revenue Code.
The only question presented is whether such expenditures are the separate deductions of petitioner, as claimed in his income tax returns, or whether they are community deductions of petitioner and his wife, who filed…
2Cases cited7 opinions
- Huber v. HuberCalifornia Supreme Court · 1946
- Watson v. HarrisCourt of Appeals of Texas · 1910
- Atkins v. DoddsCourt of Appeals of Texas · 1938
- Tompkins v. TompkinsCalifornia Court of Appeal · 1932
- Van Vorst v. CommissionerUnited States Tax Court · 1946
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Jorg v. CommissionerUnited States Tax Court · 1969
- Sharon v. CommissionerUnited States Tax Court · 1948
- Miller v. CommissionerUnited States Tax Court · 1980
- Morris v. CommissionerUnited States Tax Court · 1966
- Finney v. CommissionerUnited States Tax Court · 1976
9 more not listed; retrieve them via the Exa API.