Altman v. Commissioner
United States Tax Court
Held, petitioner, suffering from pulmonary emphysema, was not entitled to claim as a medical deduction amounts expended in the taxable year for transportation to and from a golf course, even though his playing golf had been recommended by his doctors. Held, further, other alleged expenditures, not claimed on the tax return, were not substantiated and therefore not allowable as deductions.
1Opinion of the Court
Leon S. Altman and Olga H. Altman, Petitioners v. Commissioner of Internal Revenue, Respondent
Altman v. Commissioner
Docket No. 765-68
United States Tax Court
53 T.C. 487; 1969 U.S. Tax Ct. LEXIS 1;
December 30, 1969, Filed
Decision will be entered for the respondent.
Held, petitioner, suffering from pulmonary emphysema, was not entitled to claim as a medical deduction amounts expended in the taxable year for transportation to and from a golf course, even though his playing golf had been recommended by his doctors. Held, further, other alleged expenditures, not claimed on the tax return, were not…
2Cases cited5 opinions
- Irving A. Adler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Thoene v. CommissionerUnited States Tax Court · 1959
- Rodgers v. CommissionerUnited States Tax Court · 1955
- Bertha M. Rodgers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
- Altman v. CommissionerUnited States Tax Court · 1969