Fischer v. Commissioner
United States Tax Court
1. Held, that petitioners are not entitled to deduct the cost of maintaining a private airplane. Fischer was not in the business of flying the plane for charter and did not use the plane as an engineering consultant during the taxable years in issue. 2. Held, further, that a portion of the amounts paid by petitioners for the attendance of their son at a private school constituted the cost of medical care and is deductible under sec. 213, I.R.C. 1954. 3. Held, further, that…
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1. Held, that petitioners are not entitled to deduct the cost of maintaining a private airplane. Fischer was not in the business of flying the plane for charter and did not use the plane as an engineering consultant during the taxable years in issue. 2. Held, further, that a portion of the amounts paid by petitioners for the attendance of their son at a private school constituted the cost of medical care and is deductible under sec. 213, I.R.C. 1954. 3. Held, further, that respondent's determination of additions to tax under sec. 6651(a), I.R.C. 1954, is sustained.
1Opinion of the Court
C. Fink Fischer and Jean Fischer, Petitioners v. Commissioner of Internal Revenue, Respondent
Fischer v. Commissioner
Docket No. 990-66
United States Tax Court
50 T.C. 164; 1968 U.S. Tax Ct. LEXIS 137;
April 29, 1968, Filed
Decision will be entered under Rule 50.
1. Held, that petitioners are not entitled to deduct the cost of maintaining a private airplane. Fischer was not in the business of flying the plane for charter and did not use the plane as an engineering consultant during the taxable years in issue.
2. Held, further, that a portion of the amounts paid by petitioners for the attendance of…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
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