Counts v. Commissioner
United States Tax Court
1. Held, petitioners are not entitled to a dependency exemption deduction for petitioner W. B. Counts' mother, because they failed to prove she had less than $ 600 gross income in 1960. 2. Held, petitioners may deduct as a medical expense the entire amounts paid by them in 1960 for the maintenance of petitioner W. B. Counts' father in a nursing home, including the cost of meals and lodging.
1Opinion of the Court
DREnnen, Judge:
Respondent determined a deficiency in petitioners’ income tax for 1960 in the amount of $492.53.
The issues for decision are:
Whether petitioners are entitled to an exemption deduction for petitioner W. B. Counts’ mother, Amizona Counts (hereinafter referred to as Amizona), under section 151,I.R.C. 1954;1 and
The amount of the deduction to which petitioners are entitled for medical care for themselves, for Amizona, and for petitioner W. B. Counts’ father, R. H. Counts (hereinafter referred to as Homer).
Respondent concedes that Amizona and Homer were over 65 years of age in 1960,…
2Cases cited3 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Lichterman v. CommissionerUnited States Tax Court · 1961
- Bahr v. CommissionerUnited States Board of Tax Appeals · 1928
3Cited by21 opinions
- Robinson v. CommissionerUnited States Tax Court · 1968
- Parsons v. CommissionerUnited States Tax Court · 1964
- Baker v. Comm'rUnited States Tax Court · 2004
- Volwiler v. CommissionerUnited States Tax Court · 1971
- Montgomery v. CommissionerUnited States Tax Court · 1968
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