Gerard v. Commissioner
United States Tax Court
Petitioners' young daughter was afflicted with cystic fibrosis and, upon the advice of a physician, they installed a central air-conditioning unit in their home at a cost of $ 1,300 so she could have the necessary clean dry air to breathe. Held, under the facts the $ 1,300 was a medical care expenditure under section 213, I.R.C. 1954, and, to the extent the unit did not increase the value of the home, it was deductible as medical expense.
1Opinion of the Court
MulROney, Judge:
Respondent determined a deficiency in petitioners’ 1958 income tax in the amount of $333.45.
The only question is whether petitioners are entitled to a medical expense deduction for the total or some part of $1,300 expended for installing a central air-conditioning unit in their residence.
FINDINGS OF FACT.
Some of the facts are stipulated and they are found accordingly.
Petitioners are husband and wife residing at 2 Clearview Drive, Framingham Centre, Massachusetts. The income tax return for the taxable year 1958 was filed with the district director of internal revenue for the…
2Cases cited2 opinions
- Delp v. CommissionerUnited States Tax Court · 1958
- Berry v. WisemanDistrict Court, W.D. Oklahoma · 1958
3Cited by23 opinions
- W. Lawrence Oliver and Hazel P. Oliver v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- Polyak v. CommissionerUnited States Tax Court · 1990
- Henry B. And Betty J. Wallace v. United StatesCourt of Appeals for the Eighth Circuit · 1971
- Collins H. Ferris and Bonnie Bach Ferris v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1978
- Wallace v. United StatesDistrict Court, S.D. Iowa · 1970
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