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
Edward C. Thayer and Margaret B. Thayer, Petitioners, v. Commissioner of Internal Revenue, Respondent
Thayer v. Commissioner
Docket No. 17652
United States Tax Court
12 T.C. 795; 1949 U.S. Tax Ct. LEXIS 194;
May 20, 1949, Promulgated
Decision will be entered under Rule 50.
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).
Edward C. Thayer, Esq., pro se.
Leo C. Duersten, Esq., for…
2Cases cited3 opinions
- Knox v. CommissionerUnited States Tax Court · 1948
- Thayer v. CommissionerUnited States Tax Court · 1949
- Schmidt v. CommissionerUnited States Tax Court · 1948