Delp v. Commissioner
United States Tax Court
1. Payments in the amount of $ 1,600 per year made by each of the petitioners to their brother, Charles Delp, during the years in issue represent personal expenditures arising out of a contractual obligation to compensate Charles Delp for loss of income from a partnership and are therefore nondeductible. 2. The cost of installing a dust elimination system in petitioners' residence is not deductible as a medical expense under section 213, I. R. C. 1954.
1Opinion of the Court
Frank S. and Edna Delp, his wife, Petitioners, v. Commissioner of Internal Revenue, Respondent. Edward Delp and Dorothy Delp, his wife, Petitioners, v. Commissioner of Internal Revenue, Respondent. Estate of W. W. Mearkle, Deceased, and Louise C. Mearkle, surviving wife, Petitioners, v. Commissioner of Internal Revenue, Respondent
Delp v. Commissioner
Docket Nos. 66034, 66035, 66036
United States Tax Court
30 T.C. 1230; 1958 U.S. Tax Ct. LEXIS 89;
September 17, 1958, Filed
Decisions will be entered for the respondent.
1. Payments in the amount of $ 1,600 per year made by each of the petitioners to…
2Cases cited4 opinions
- Hayne v. CommissionerUnited States Tax Court · 1954
- Edna G. Hollander v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1955
- Delp v. CommissionerUnited States Tax Court · 1958
- Delp v. CommissionerUnited States Tax Court · 1945