Legal Opinion
Bertha M. Rodgers v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 8, 1957No. 15593_1PublishedCited by 10 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
Some income tax deficiencies, assessed against petitioner for the years 1947, 1949 and 1950, were upheld by the Tax Court, 25 T.C. 254, and the matter is here for review.
The deficiencies were the result of a disallowance by the Commissioner of some deductions claimed by petitioner and her since-deceased husband, in their joint returns for the years involved, as expenditures made for medical care of the husband.
26 U.S.C.A., Int.Rev.Code of 1939, § 23 (x), as amended in 1942, 56 Stat. 798, grants a right of deduction from gross income of “Expenses paid during the taxable…
2Cases cited8 opinions
- Havey v. CommissionerUnited States Tax Court · 1949
- 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
- Hoffman v. CommissionerUnited States Tax Court · 1952
- Ochs v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Altman v. CommissionerUnited States Tax Court · 1969
- Armour v. CommissionerUnited States Tax Court · 1969
- Daniels v. CommissionerUnited States Tax Court · 1963
- Altman v. CommissionerUnited States Tax Court · 1969
- Daniels v. CommissionerUnited States Tax Court · 1963
5 more not listed; retrieve them via the Exa API.