Baker v. Comm'r
United States Tax Court
Ps and AFVW executed a residence agreement entitling Ps to lifetime residence at VW. VW provides four different levels of accommodations. During the years in issue, Ps resided in an independent living accommodation which provides the lowest level of care and resembles a regular residence that can be found in any nonretirement living community. Ps paid monthly service fees of $ 2,170 and $ 2,254 for 1997 and 1998, respectively.
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Ps and AFVW executed a residence agreement entitling Ps to lifetime residence at VW. VW provides four different levels of accommodations. During the years in issue, Ps resided in an independent living accommodation which provides the lowest level of care and resembles a regular residence that can be found in any nonretirement living community. Ps paid monthly service fees of $ 2,170 and $ 2,254 for 1997 and 1998, respectively. Several amenities were available to Ps, including medical services and the use of pool, spa, and exercise facilities. D, the vice president of finance for AFVW, the…
1Opinion of the Court
DELBERT L. AND MARGARET J. BAKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Baker v. Comm'r
No. 448-02
United States Tax Court
122 T.C. 143; 2004 U.S. Tax Ct. LEXIS 8; 122 T.C. No. 8;
February 19, 2004, Filed
Petitioners' deductions for medical care costs determined, in part.
APPENDIX
I. 1997
Total Costs Amount
Total expenses $ 16,069,104
Issue cost (98,395)
SNF noncontract patient fees (1,207,747)
ALU noncontract patient fees (80,156)
SCU noncontract patient fees (3,640)
SNF ancillary services, Medicare, and (448,462)
HMO billings for noncontract patients
Total costs 14,230,704
Medical…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
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