Polyak v. Commissioner
United States Tax Court
1. Petitioner wife, under her physician's recommendation, spent the winter months in Florida in order to mitigate her chronic heart and lung ailments. Held: Lodging expenses while in Florida are not deductible medical expenses under sec. 213(d)(2), I.R.C.
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1. Petitioner wife, under her physician's recommendation, spent the winter months in Florida in order to mitigate her chronic heart and lung ailments. Held: Lodging expenses while in Florida are not deductible medical expenses under sec. 213(d)(2), I.R.C. Petitioner wife went to Florida to alleviate her chronic ailments, not to obtain treatment from a physician in a licensed hospital or equivalent outpatient facility. 2. Petitioners made expenditures to repair the wooden bathroom floor in rental property they owned. Held, these expenditures are currently deductible under sec. 162, not capital…
1Opinion of the Court
OPINION
GOFFE, Judge:
This case was heard by Chief Special Trial Judge Marvin F. Peterson pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986, and Rules 180, 181, and 182. All section references are to the Internal Revenue Code as amended and in effect for the year in issue unless otherwise indicated. All Rule references are to the Tax Court Rules of Practice and Procedure. The Court agrees with and adopts the Chief Special Trial Judge’s opinion which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PETERSON, Chief Special Trial Judge:
Respondent determined a…
2Cases cited32 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Pilot Life Insurance v. DedeauxSupreme Court of the United States · 1987
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. TurketteSupreme Court of the United States · 1981
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
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