Gerstacker v. Commissioner
United States Tax Court
Held, petitioners are not entitled to deduct, as expenses for "medical care" under sec. 213, I.R.C. 1954, legal expenses paid by them in connection with guardianship proceedings instituted at the time the petitioner-wife went to receive treatment at a sanitarium for her mental and emotional condition. The amounts paid to the attorneys and guardian were nondeductible personal expenses under sec. 262.
1Opinion of the Court
OPINION
Petitioners contend that the legal expenses incident to the guardianship proceedings for Jayne were proximately related to the medical care she received at the Milwaukee Sanitarium during her confinement there. They emphasize that Jayne was dangerous to herself and to those around her prior to the commencement of the guardianship proceedings and her admittance to the sanitarium; that it was impossible to keep her in an institution without the guardianship proceedings ; and that psychiatrists had strongly urged that only medical care administered over a long period of time would help…
2Cases cited4 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Havey v. CommissionerUnited States Tax Court · 1949
- Atkinson v. CommissionerUnited States Tax Court · 1965
- Thoene v. CommissionerUnited States Tax Court · 1959
3Cited by11 opinions
- Jacobs v. CommissionerUnited States Tax Court · 1974
- Carl A. Gerstacker and Jayne H. Gerstacker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Borgmann v. CommissionerUnited States Tax Court · 1969
- ALDERMAN v. COMMISSIONERUnited States Tax Court · 2004
- Estate of Levine v. CommissionerUnited States Tax Court · 1982
6 more not listed; retrieve them via the Exa API.