Estate of Smith v. Commissioner
United States Tax Court
Held, application and entrance fees paid for admission and lifetime residence of decedent's mother and father in a retirement community which did not provide nursing or other medical care is not deductible as medical expense, except -- held, further, that that portion of the fees which provided a limited number of free days of standard care when needed at an adjacent convalescent center which did provide nursing and other medical services is deductible as medical expense in…
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Held, application and entrance fees paid for admission and lifetime residence of decedent's mother and father in a retirement community which did not provide nursing or other medical care is not deductible as medical expense, except -- held, further, that that portion of the fees which provided a limited number of free days of standard care when needed at an adjacent convalescent center which did provide nursing and other medical services is deductible as medical expense in the year paid.
1Opinion of the Court
Drennen, Judge:
Respondent determined a deficiency in petitioner’s 1976 Federal income tax in the amount of $9,070.76. The only issue is whether certain payments made by Helen W. Smith on behalf of her parents were for medical care, thereby entitling her to a deduction under section 213.1
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly. The stipulation of facts and exhibits attached thereto are incorporated herein by reference.
Helen W. Smith (hereinafter referred to as Helen) died on May 6, 1979. The executor of her estate, William D. Smith, resided in Seattle,…
2Cases cited5 opinions
- Robinson v. CommissionerUnited States Tax Court · 1968
- Bassett v. CommissionerUnited States Tax Court · 1956
- Counts v. CommissionerUnited States Tax Court · 1964
- Rose v. CommissionerUnited States Tax Court · 1969
- Robert M. Rose, and Doris D. Rose v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
3Cited by7 opinions
- Baker v. Comm'rUnited States Tax Court · 2004
- Joseph v. Comm'rUnited States Tax Court · 2005
- Allston v. Comm'rUnited States Tax Court · 2007
- Baker v. Comm'rUnited States Tax Court · 2004
- Bloom v. CommissionerUnited States Tax Court · 1984
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