Thoene v. Commissioner
United States Tax Court
Held, petitioner was not entitled to claim as a medical deduction amounts expended in the taxable years for dance lessons even though dancing had been recommended by his doctor.
1Opinion of the Court
Mulroney, Judge:
Respondent determined deficiencies in petitioners’ income tax of $353.28 for the year 1953, $553.34 for the year 1954, and $522.19-for the year 1955.
The single question in these consolidated cases is whether petitioner John J. Thoene is entitled to medical deductions for amounts expended in the years in question for dance lessons.
FINDINGS OF FACT.
John J. Thoene, hereinafter called petitioner, filed individual income tax returns for -the years 1953 and 1954 and a joint return with his wife, Helen, for 1955, with the district director of internal revenue at Brooklyn, New York.…
2Cases cited1 opinion
- Havey v. CommissionerUnited States Tax Court · 1949
3Cited by13 opinions
- Irving A. Adler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Gerstacker v. CommissionerUnited States Tax Court · 1968
- Brown v. CommissionerUnited States Tax Court · 1974
- Altman v. CommissionerUnited States Tax Court · 1969
- Rose C. France v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1982
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