Carlisle v. Commissioner
United States Tax Court
David K. Carlisle had a bronchial asthmatic condition. He paid an attorney's fee and expended funds for telephone and telegraph charges in his attempt to secure acceptance by the Army of his resignation therefrom. He was separated from the Army in 1958 without the disability severance pay he claimed. Held: Petitioners are not entitled to a deduction in 1958 for the attorney's fee and the telephone and telegraph expenditures.
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David K. Carlisle had a bronchial asthmatic condition. He paid an attorney's fee and expended funds for telephone and telegraph charges in his attempt to secure acceptance by the Army of his resignation therefrom. He was separated from the Army in 1958 without the disability severance pay he claimed. Held: Petitioners are not entitled to a deduction in 1958 for the attorney's fee and the telephone and telegraph expenditures. The attorney's fee was not paid or incurred in 1958. The telephone and telegraph costs were neither medical expenses nor ordinary and necessary business expenses. Held,…
1Opinion of the Court
BRuce, Judge:
Respondent determined a deficiency in petitioners’ income tax for the year 1958 in the amount of $224.81.
The issues for our decision are (1) whether petitioners are entitled to include an attorney’s fee in the amount of $750 and telephone and telegraph expenses in the amount of $302.02 in computing their allowable medical expense deduction for the taxable year 1958; (2) whether, if the above-mentioned attorney’s fee and telephone and telegraphic expenses are not deductible as medical expenses, they are deductible as business expenses; and (3) whether petitioner David K.…
2Cases cited4 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
- Howard v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
3Cited by12 opinions
- Carl A. Gerstacker and Jayne H. Gerstacker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Proesel v. CommissionerUnited States Tax Court · 1981
- Fogg v. CommissionerUnited States Tax Court · 1987
- Borgmann v. CommissionerUnited States Tax Court · 1969
- Urbauer v. CommissionerUnited States Tax Court · 1992
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