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
Irwin, Judge:
Respondent determined a deficiency in petitioners’ Federal income tax for the calendar year 1972 in the amount of $181.59. In their petition petitioners contest only the disallowance of expenses incurred in connection with the adoption of their son. Other concessions have been made leaving as the only issue for our resolution: whether certain doctors’ fees and hospital fees paid for medical services rendered to the natural mother of petitioners’ son during and after childbirth are deductible under section 213.
FINDINGS OF FACT
Most of the facts have been stipulated. The stipulation…
2Cases cited3 opinions
- Havey v. CommissionerUnited States Tax Court · 1949
- Jacobs v. CommissionerUnited States Tax Court · 1974
- Randolph v. CommissionerUnited States Tax Court · 1976
3Cited by3 opinions
- Hornish v. CommissionerUnited States Tax Court · 1978
- Morrissey v. United StatesDistrict Court, M.D. Florida · 2016
- Kilpatrick v. CommissionerUnited States Tax Court · 1977