Alfred H. Turecamo and Frances M. Turecamo v. Commissioner of Internal Revenue

GAGLIARDI, District Judge:

The Commissioner of Internal Revenue (“the Commissioner”) here appeals the decision of the Tax Court permitting Alfred and Frances Turecamo (“the taxpayers”) to claim Mrs. Turecamo’s mother, Mrs. Kavanaugh, as a dependent pursuant to Section 152(a) of the Internal Revenue Code (“the Code”), 26 U.S.C. § 152(a), and to claim certain attendant tax deductions. The single issued raised on this appeal may be stated simply: Are Basic Medicare hospitalization benefits paid pursuant to Part A of Subchapter XVIII of the Social Security Act 1 to be considered support provided…