Thayer v. Commissioner
United States Tax Court
Section 107 (a) -- Effect of Section 23 (x) -- Adjusted Gross Income. -- The medical care deduction for 1944 under section 23 (x) must be recomputed each time a different amount is taken to represent adjusted gross income in the computations required under section 107 (a).
1Opinion of the Court
OPINION.
Murdock, Judge-.
The Commissioner determined a deficiency of $991.70 in income tax for the calendar year 1944. The facts have been stipulated. Two issues are presented for decision. They both relate to income taxable under section 107 (a) of the Internal Revenue Code. The first is whether all or only 25 per cent of the tax attributable to the part of the income allocable to 1942 is to be considered in the computation required under section 107 (a). The Commissioner concedes that this question has been decided against him in William F. Know, 10 T. C. 550, and Arthur T. Schmidt, 10 T. C.…
2Cases cited2 opinions
- Knox v. CommissionerUnited States Tax Court · 1948
- Schmidt v. CommissionerUnited States Tax Court · 1948
3Cited by11 opinions
- Ernest L. Wilkinson and Alice L. Wilkinson v. The United StatesUnited States Court of Claims · 1962
- Van Bergh v. CommissionerUnited States Tax Court · 1952
- Redpath v. CommissionerUnited States Tax Court · 1952
- United States v. Calvin A. Behle and Grace C. BebleCourt of Appeals for the Tenth Circuit · 1963
- Mahler v. CommissionerUnited States Tax Court · 1954
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