Wendell v. Commissioner
United States Tax Court
Held, salary paid to practical nurses employed to care for child, his mother having died in childbirth, the child being normal in every way and having no unusual illness, is not deductible as medical expense under section 23 (x), I. R. C.
1Opinion of the Court
OPINION.
Van Fossan, Judge:
Respondent determined a deficiency of $883.06 in income tax for the year 1944. The sole question is the allowability as a medical deduction of salary paid to practical nurses for care of petitioner’s infant son, whose mother died in childbirth.
The case arises under the following facts:
Petitioner is an individual and resident of Westfield, New Jersey. He filed his income tax return for the calendar year 1944 with the collector of internal revenue for the second district of New York. Petitioner was vice president and assistant general manager of Wheatena Corporation.
Pet…
2Cases cited1 opinion
- O'Connor v. CommissionerUnited States Tax Court · 1946
3Cited by22 opinions
- Fischer v. CommissionerUnited States Tax Court · 1968
- Fred W. Amend Co. v. CommissionerUnited States Tax Court · 1970
- Brown v. CommissionerUnited States Tax Court · 1974
- Estate of Grobart v. CommissionerUnited States Tax Court · 1961
- Borgmann v. CommissionerUnited States Tax Court · 1969
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