Kilpatrick v. Commissioner
United States Tax Court
Petitioners adopted a child on Feb. 12, 1972. In connection with the adoption, petitioners agreed to pay the expenses for medical services rendered to the natural mother of their child during and after childbirth. Held: Petitioners failed to carry their burden to show that any of the medical services rendered to the natural mother constituted medical care for the child. Accordingly, no deduction for the expenses incurred for such services is allowed.
1Opinion of the Court
Benny L. and Judy G. Kilpatrick, Petitioners v. Commissioner of Internal Revenue, Respondent
Kilpatrick v. Commissioner
Docket No. 4509-74
United States Tax Court
68 T.C. 469; 1977 U.S. Tax Ct. LEXIS 86;
July 11, 1977, Filed
Decision will be entered under Rule 155.
Petitioners adopted a child on Feb. 12, 1972. In connection with the adoption, petitioners agreed to pay the expenses for medical services rendered to the natural mother of their child during and after childbirth. Held: Petitioners failed to carry their burden to show that any of the medical services rendered to the natural mother…
2Cases cited4 opinions
- Havey v. CommissionerUnited States Tax Court · 1949
- Jacobs v. CommissionerUnited States Tax Court · 1974
- Randolph v. CommissionerUnited States Tax Court · 1976
- Kilpatrick v. CommissionerUnited States Tax Court · 1977