Heard v. Commissioner
United States Tax Court
1. Petitioners paid premiums on policies of insurance providing indemnity for accidental loss of life, limb, sight, and time and also providing for reimbursement of medical expenses resulting from nondisabling accidents.
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1. Petitioners paid premiums on policies of insurance providing indemnity for accidental loss of life, limb, sight, and time and also providing for reimbursement of medical expenses resulting from nondisabling accidents. Held, only that amount of the premiums which provided for reimbursement of medical expenses constituted a deductible medical expense under section 23 (x) of the 1939 Code. 2. Held, further, respondent properly determined additions to tax under sections 294 (d) (1) (A) and 294 (d) (2) of the 1939 Code.
1Opinion of the Court
Tietjens, Judge:
This proceeding involves the determination of an overassessment of and additions to petitioners’ income tax as set forth below:
_Additions to tax_ Year Overassessment Sec. $94 (d) (Í) (-4) Sec. $94 (d) 08)
1953_ $136.92 $365.51 $223.67
The issues after concessions are: (1) Whether this Court has jurisdiction ; (2) whether premiums paid on insurance policies providing indemnity for accidental loss of life, limb, sight, and time and for reimbursement of medical expenses resulting from nondisabling accidents constitute deductible medical expenses under section 28 (x) of the 1939…
2Cases cited14 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Lykes v. United StatesSupreme Court of the United States · 1952
- Fuller v. CommissionerUnited States Tax Court · 1953
- Walter H. Kaltreider and Irene C. Kaltreider v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
9 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Hotel Equities Corp. v. CommissionerUnited States Tax Court · 1975
- Drayton Heard and Elizabeth A. Heard v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Edwards v. CommissionerUnited States Tax Court · 1962
- O'Donnabhain v. CommissionerUnited States Tax Court · 2010
- Kilgore v. CommissionerUnited States Tax Court · 1962
9 more not listed; retrieve them via the Exa API.