Smith v. Comm'r of Internal Revenue (In re Estate of Smith)

5 Citing cases

  1. Baker v. Comm'r of Internal Revenue

    122 T.C. 8 (U.S.T.C. 2004)   Cited 17 times

    For further discussion of the treatment of costs incurred while residing in a retirement home, see Levine v. Commissioner, 695 F.2d 57, 59–60 (2d Cir.1982), affg. T.C. Memo.1981–437, Estate of Smith v. Commissioner, 79 T.C. 313, 319, 1982 WL 11137 (1982), and sec. 1.213–1(e)(1)(v), Income Tax Regs. Section 213(a) allows as a deduction any expenses that are paid during the taxable year for the medical care of the taxpayer, his spouse, and dependents and that are not compensated for by insurance or otherwise.

  2. Humphrey v. Comm'r

    Docket No. 1508-12 (U.S.T.C. Aug. 28, 2013)

    Respondent contends that petitioner improperly claimed a deduction for and failed to substantiate his medical expenses. A taxpayer may deduct expenses not compensated for by insurance or otherwise that are paid during the taxable year for the medical care of the taxpayer, his spouse, and his dependents. Sec. 213(a); Estate of Smith v. Commissioner, 79 T.C. 313, 318 (1982). The deduction is allowed only to the extent it exceeds 7.5% of adjusted gross income (AGI).

  3. Tang v. Comm'r of Internal Revenue

    No. 13372-21S (U.S.T.C. Oct. 24, 2024)

    Section 213(a) allows as a deduction "the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, [her] spouse, or a dependent," to the extent such expenses exceed 7.5% of adjusted gross income. See also § 213(f)(2); Estate of Smith v. Commissioner, 79 T.C. 313, 318 (1982). A deduction is allowed only for medical expenses actually paid during the taxable year, regardless of when the incident or event which occasioned the expenses occurred. Treas. Reg. § 1.213-1(a)(1).

  4. Patitz v. Comm'r of Internal Revenue

    No. 2784-19 (U.S.T.C. Sep. 27, 2022)

    I.R.C. § 213(a); Estate of Smith v. Commissioner, 79 T.C. 313, 318 (1982).

  5. Detwiler v. Comm'r of Internal Revenue

    No. 23786-18S (U.S.T.C. Aug. 17, 2021)

    A taxpayer may deduct expenses paid during the taxable year, not compensated by insurance or otherwise, for the medical care of the taxpayer, his spouse, and his dependents. Sec. 213(a); Estate of Smith v. Commissioner, 79 T.C. 313, 318 (1982). The taxpayer must substantiate medical expense deductions with "the name and address of each person to whom payment for medical expenses was made and the amount and date of the payment thereof in each case."