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
Featherston, Judge:
Respondent determined deficiencies in petitioners’ joint Federal income tax returns for 1960-62, and additions to tax for those years under section 6651(a), I.R.C. of 1954,1 as follows:
Year Deficiency Addition to tax sec. SCSI (a)
1960_ $534. 59 $55. 67
1961____ 750.14 23. 15
1962___ 3,303.72 145.48
The issues presented for decision are: (1) Whether petitioners, under Code section 162, are entitled to deduct in the years 1960 to 1962, inclusive, depreciation and other expenses related to the ownership of an airplane; (2) whether amounts paid by petitioners in 1961 and 1962 in…
2Cases cited20 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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3Cited by127 opinions
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