Estate of Baral v. Commissioner
United States Tax Court
D's physician diagnosed her as suffering from dementia and determined that, because of her diminished capacity, she required assistance and supervision 24 hours a day for medical reasons, as well as for her safety. D's brother, her attorney-in-fact, hired caregivers to provide the necessary assistance.
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D's physician diagnosed her as suffering from dementia and determined that, because of her diminished capacity, she required assistance and supervision 24 hours a day for medical reasons, as well as for her safety. D's brother, her attorney-in-fact, hired caregivers to provide the necessary assistance. During 2007, the year at issue, D paid $760 to D's physicians and the New York University Hospital Center for medical care provided to D, $5,566 to D's caregivers for supplies, and $49,580 to D's caregivers for their services. Held: D paid $760 in 2007 to her physicians and the New York…
1Opinion of the Court
OPINION
Dawson, Judge:
Respondent determined that decedent was liable for a $17,681 deficiency in Federal income tax and additions to tax of $3,107.47 under section 6651(a)(1), $1,173.93 under section 6651(a)(2), and $608.96 under section 6654(a) for 2007. The issue remaining for decision is whether decedent may deduct as medical care expenses under section 213(a) the following amounts paid during 2007: (1) $760 paid to decedent’s physicians and the New York University Hospital Center; (2) $5,566 paid to decedent’s caregivers for supplies; and (3) $49,580 paid to decedent’s caregivers for their…
2Cases cited1 opinion
- Raymond F. Borgmann v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971