Legal Opinion
Daniel S. W. Kelly and Constance L. Kelly v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided March 18, 1971No. 18407PublishedCited by 15 opinions
1Opinion of the Court
STEVENS, Circuit Judge.
This is an appeal from the disallowance of an expenditure of $183.69 as a deduction for taxpayer’s1 medical care in 1963.
Taxpayer is an electrical engineer residing in Milwaukee. While in New York City on business on September 11, 1963, he suffered an attack of appendicitis and underwent immediate surgery at Polyclinic Hospital. Minor complications developed. He was not well enough to return to Milwaukee until October 5, 1963; he did not return to work until October 28, 1963.
The surgeon in New York, as well as the family physician in Milwaukee, advised taxpayer’s wife…
2Cases cited6 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Stringham v. CommissionerUnited States Tax Court · 1949
- 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
- Carl A. Gerstacker and Jayne H. Gerstacker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Jacobs v. CommissionerUnited States Tax Court · 1974
- Greer v. CommissionerUnited States Tax Court · 1978
- Volwiler v. CommissionerUnited States Tax Court · 1971
- Irving Seth Levine and Grace F. Levine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
- Bloom v. CommissionerUnited States Tax Court · 1984
10 more not listed; retrieve them via the Exa API.