Hoffman v. Commissioner
United States Tax Court
Held, allowance for board and room sent to son living in California because of the mild climate there does not constitute deductible expense as medical care under section 23 (x), I. R. C., as amended, the son's illness having occurred 9 years before the taxable year, from which he had recovered beyond the period of actual illness and post-illness care.
1Opinion of the Court
OPINION.
Harron, Judge:
The sole question to be decided is whether the petitioner is entitled to deduct as expenses for medical care, under section 23 (x) of the Internal Eevenue Code, amounts expended by her in each of the taxable years for the room and board of her son in Los Angeles, California.
Section 23 (x) permits the deduction from gross income of expenses paid during the taxable year, not compensated for by insurance or otherwise, for the medical care of the taxpayer, his spouse, or a dependent, to the extent that such expenses exceed 5 per cent of the adjusted gross income. The term…
2Cases cited3 opinions
- Havey v. CommissionerUnited States Tax Court · 1949
- Stringham v. CommissionerUnited States Tax Court · 1949
- Commissioner of Internal Revenue v. Stringham. Stringham v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
3Cited by18 opinions
- Hayne v. CommissionerUnited States Tax Court · 1954
- Rodgers v. CommissionerUnited States Tax Court · 1955
- Bertha M. Rodgers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
- Ring v. CommissionerUnited States Tax Court · 1955
- Armour v. CommissionerUnited States Tax Court · 1969
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