Altman v. Commissioner
United States Tax Court
Held, petitioner, suffering from pulmonary emphysema, was not entitled to claim as a medical deduction amounts expended in the taxable year for transportation to and from a golf course, even though his playing golf had been recommended by his doctors. Held, further, other alleged expenditures, not claimed on the tax return, were not substantiated and therefore not allowable as deductions.
1Opinion of the Court
Mulronet, Judge:
Respondent determined a deficiency in petitioners’ 1965 income tax in the amount of $693.94. This deficiency results from respondent disallowing all but $34.29 of a claimed medical deduction in the total sum of $3,005.24.
FINDINGS OF FACT
Some of the facts were stipulated and they will be found accordingly.
Leon S. Altman (who will be called petitioner) and his wife, Olga H. Altman, were residents of Los Angeles, Oalif., at the time they filed their petition in this case. No attorney’s name appears on the petition and petitioner appeared pro se and tried his own case.
Petitioners…
2Cases cited4 opinions
- Irving A. Adler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Thoene v. CommissionerUnited States Tax Court · 1959
- Rodgers v. CommissionerUnited States Tax Court · 1955
- Bertha M. Rodgers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
3Cited by3 opinions
- C. H. Leavell & Co. v. CommissionerUnited States Tax Court · 1969
- Altman v. CommissionerUnited States Tax Court · 1969
- Cherry v. CommissionerUnited States Tax Court · 1983