Daniels v. Commissioner
United States Tax Court
Cost of construction of fallout shelter held, on the facts, not deductible as a medical expense.
1Opinion of the Court
Fred H. Daniels and Eleanor G. Daniels, Petitioners, v. Commissioner of Internal Revenue, Respondent
Daniels v. Commissioner
Docket No. 577-62
United States Tax Court
41 T.C. 324; 1963 U.S. Tax Ct. LEXIS 10;
November 27, 1963, Filed
Decision will be entered for the respondent.
Cost of construction of fallout shelter held, on the facts, not deductible as a medical expense.
Raymond T. Mahon, for the petitioners.
Lawrence A. Wright, for the respondent.
Opper, Judge.
OPPER
Respondent has determined a deficiency in Federal income tax against petitioners for the calendar year 1960 in the amount of $ 6,377.48.
Th…
2Cases cited12 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Stringham v. CommissionerUnited States Tax Court · 1949
- Commissioner of Internal Revenue v. Stringham. Stringham v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- 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
- Bilder v. CommissionerUnited States Tax Court · 1959
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