Legal Opinion
Max and Fannie Carasso v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 14, 1961No. 420, Docket 26817PublishedCited by 64 opinions
1Opinion of the Court
DAWSON, District Judge.
This is an appeal from a Tax Court decision (1960, 34 T.C. 1139) determining a deficiency in taxpayer’s income tax for the year 1S56. The deficiency arose as a result of disallowance by the Commissioner of certain claimed medical deductions, to wit: amounts spent for food and lodging by petitioners while on a medical convalescence trip to Bermuda. The following facts, as set forth by the Tax Court, are undisputed by the parties:
Petitioners, husband and wife, reside in Brooklyn, New York, and filed their 1956 Federal joint income tax return with the District Director of…
2Cases cited4 opinions
- Stringham v. CommissionerUnited States Tax Court · 1949
- Carasso v. CommissionerUnited States Tax Court · 1960
- Commissioner of Internal Revenue v. Stringham. Stringham v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Commissioner of Internal Revenue v. Robert M. And Sally L. Bilder. Robert M. And Sally L. Bilder v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1961
3Cited by64 opinions
- Huntsberry v. CommissionerUnited States Tax Court · 1984
- Commissioner v. BilderSupreme Court of the United States · 1962
- J. C. Penney Co. v. CommissionerUnited States Tax Court · 1962
- Estate of Baumgardner v. CommissionerUnited States Tax Court · 1985
- Fehlhaber v. CommissionerUnited States Tax Court · 1990
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