Lovelace v. Commissioner
United States Tax Court
Held, under sec. 214, I.R.C. 1954, as applicable to the calendar year 1969, petitioners are entitled to deduct the pro rata portion of the expenses paid for the care of their three minor children applicable to the period the husband had no income and was incapable of self-support because of being hospitalized for high blood pressure and high blood sugar even though neither of his two hospitalizations was for 90 consecutive days, but are not entitled to deduct the portion of…
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Held, under sec. 214, I.R.C. 1954, as applicable to the calendar year 1969, petitioners are entitled to deduct the pro rata portion of the expenses paid for the care of their three minor children applicable to the period the husband had no income and was incapable of self-support because of being hospitalized for high blood pressure and high blood sugar even though neither of his two hospitalizations was for 90 consecutive days, but are not entitled to deduct the portion of such child care expenses applicable to the time the husband was in the county jail or in the State penitentiary.
1Opinion of the Court
Lena Mae Lovelace and Louis B. Lovelace, Petitioners v. Commissioner of Internal Revenue, Respondent
Lovelace v. Commissioner
Docket No. 807-72
United States Tax Court
63 T.C. 98; 1974 U.S. Tax Ct. LEXIS 29;
November 7, 1974, Filed
Decision will be entered under Rule 155.
Held, under sec. 214, I.R.C. 1954, as applicable to the calendar year 1969, petitioners are entitled to deduct the pro rata portion of the expenses paid for the care of their three minor children applicable to the period the husband had no income and was incapable of self-support because of being hospitalized for high blood…
2Cases cited5 opinions
- Charles E. Moritz v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1972
- Moritz v. CommissionerUnited States Tax Court · 1970
- Marcia W. Seaman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
- Smail v. CommissionerUnited States Tax Court · 1973
- Lovelace v. CommissionerUnited States Tax Court · 1974