Deming v. Commissioner
United States Tax Court
Deduction -- Medical Expense. -- Where within the taxable year petitioner received payments under accident insurance contracts, designated in part as indemnity for disability and in part as indemnity for hospitalization, etc., held, that petitioner's medical expense was "compensated for by insurance" in the taxable year within the meaning of section 23 (x) I. R. C., only to the extent that he received insurance payments specifically designated as indemnity for…
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Deduction -- Medical Expense. -- Where within the taxable year petitioner received payments under accident insurance contracts, designated in part as indemnity for disability and in part as indemnity for hospitalization, etc., held, that petitioner's medical expense was "compensated for by insurance" in the taxable year within the meaning of section 23 (x) I. R. C., only to the extent that he received insurance payments specifically designated as indemnity for hospitalization, etc.
1Opinion of the Court
OPINION.
Tyson, Judge:
The petitioner expended a total of $2,117.90 during 1942 for medical care, including hospitalization, doctors’ bills, nurses, and medicine, due to personal injuries resulting from an accident, and the issue herein is whether respondent erred in not allowing any portion of such expenses as a deduction for 1942, under the provisions of section 23 (x) of the Internal Revenue Code as added by section 127 (a) of the Revenue Act of 1942.1
Respondent determined and now contends that petitioner’s medical expense of $2,117.90 was fully “compensated for by insurance or otherwise”…
2Cited by12 opinions
- Dodge v. CommissionerUnited States Tax Court · 1991
- Heard v. CommissionerUnited States Tax Court · 1958
- Peoples Finance & Thrift Co. v. CommissionerUnited States Tax Court · 1949
- Johnson v. CommissionerUnited States Tax Court · 1976
- Alson N. Johnson and Margaret C. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1978
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