Fitzgerald v. Commissioner
United States Tax Court
Petitioners' son suffered from various learning disabilities. The son was enrolled in a special education program at a college. Petitioners rented an apartment near the college in which they lived together with the son. Petitioners deducted one-third of the lodging expenses while at the apartment as a medical expense. Held: The lodging expenses were not incurred as a necessary incident to the receipt of medical care.
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Petitioners' son suffered from various learning disabilities. The son was enrolled in a special education program at a college. Petitioners rented an apartment near the college in which they lived together with the son. Petitioners deducted one-third of the lodging expenses while at the apartment as a medical expense. Held: The lodging expenses were not incurred as a necessary incident to the receipt of medical care. Consequently, the lodging expenses are not deductible as medical expenses under section 213, I.R.C. 1954.
1Opinion of the Court
JOHN and VIRGINIA FITZGERALD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fitzgerald v. Commissioner
Docket No. 103-82.
United States Tax Court
T.C. Memo 1985-24; 1985 Tax Ct. Memo LEXIS 609; 49 T.C.M. (CCH) 530; T.C.M. (RIA) 85024;
January 14, 1985.
Petitioners' son suffered from various learning disabilities. The son was enrolled in a special education program at a college. Petitioners rented an apartment near the college in which they lived together with the son. Petitioners deducted one-third of the lodging expenses while at the apartment as a medical expense.
Held: The lodging…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. BilderSupreme Court of the United States · 1962
- Markwardt v. CommissionerUnited States Tax Court · 1975
- Commissioner of Internal Revenue v. Robert M. And Sally L. Bilder. Robert M. And Sally L. Bilder v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1961
- Robinson v. CommissionerUnited States Tax Court · 1968
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