Brody v. Commissioner
This text of 8 T.C.M. 288 (Brody v. Commissioner) is published on Counsel Stack Legal Research, covering United States Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
*234 Expenses of taxpayer, who had suffered a coronary occlusion, and his wife, for railroad and Pullman travel; for a year's rent of an apartment, and wages of a maid employed to care for the apartment, held, not allowable as deductions for medical care.
Memorandum Opinion
VAN FOSSAN, Judge: The respondent determined a deficiency of $1,272.29 in petitioner's income tax for the year 1945, consequent on the disallowance of an item of $2,256.47 claimed in petitioner's return as a medical expense deduction.
The facts immediately following were stipulated:
[The Facts]
Petitioner was born in*235 Czechoslovakia in 1900. He came to the United States in 1921. He is married and lives with his wife and three children, two of whom are twin boys and the other of whom is a girl. In the year 1945 the boys were 19 years of age and the girl was 13.
From 1931 to 1938 petitioner conducted retail furniture stores as a corporation under the name of Brody's, Inc., in McDonald, Pennsylvania, and Canonsburg, Pennsylvania. From 1938 to 1947 petitioner and his brother were partners in said business. In 1947 petitioner and his brother dissolved the partnership, petitioner taking the Canonsburg store and his brother the McDonald store. Until July 3, 1944 petitioner devoted his entire working time to his furniture business. Since then he has not rendered any services in that or any other business.
On July 3, 1944 petitioner suffered a heart attack which his physicians diagnosed as coronary occlusion. He was confined in the Montefiore Hospital, Pittsburgh, Pennsylvania, from July 4, 1944 to August 18, 1944, a period of 45 days. He was discharged from the hospital on August 18, 1944.
From August 18, 1944 to October 5, 1944, petitioner was confined in his home for convalescence.
From July 3, 1944 to*236 December 31, 1945, petitioner was totally disabled and was not able to perform any work of any kind.
Petitioner has been pronounced totally disabled by the following insurance companies:
Aetna Life Insurance Company
New York Life Insurance Company
Metropolitan Life Insurance Company
Prudential Life Insurance Company
Petitioner first went to Miami Beach, Florida, for a vacation on or about February 1, 1940 and remained there for about three or four weeks. He was accompanied on this trip by his wife and stayed at the Winter Haven Hotel.
Petitioner next went to Miami Beach, Florida, for a vacation on or about February 1, 1941 and remained there about one month. He was accompanied on this trip by his wife and three children and stayed at the Royal Palm Hotel. During this trip petitioner's three children attended the Drexel School, a private school.
Petitioner's wife underwent an abdominal operation at the Montefiore Hospital, Pittsburgh, Pennsylvania, in August 1943. She went to Miami Beach, Florida, to recuperate in September 1943 and remained there until the end of April 1944. She rented a furnished apartment at 1250 Pennsylvania Avenue for the season. Petitioner's*237 wife was accompanied by her daughter during the entire period. Petitioner visited his wife and daughter from about Christmas of 1943 to February 1, 1944.
On October 5, 1944 petitioner, his wife and daughter left Pittsburgh by rail and arrived in Miami Beach, Florida, on or about October 8, 1944, and remained there until June 21, 1945, when they returned to Pittsburgh. They rented a furnished apartment at 1235 Collins Avenue, Miami Beach, Florida, and occupied said apartment under the terms of a written lease.
In June 1945, petitioner rented a furnished winter apartment at 241-28th Street, Miami Beach, Florida, for a period of one year. He paid rent for the summer months in order that the apartment would be available for him when he returned there in the fall of 1945. On or about September 15, 1945, petitioner, his wife and daughter left Pittsburgh and arrived in Miami Beach, Florida, on or about September 18, 1945, and remained in the said apartment until June 1946, when they returned to Pittsburgh. Petitioner had to rent the apartment for a full year in order to have it during the winter. The apartment house was closed during the summer months and could not be occupied.
Subsequent*238 to the September 1945 to June 1946 season, petitioner, his wife and daughter occupied the said apartment at 241-28th Street, Miami Beach, Florida, during the following periods:
September 1946 to June 1947
October 12, 1947 to April 20, 1948
He paid rent for the full year for the reasons set forth above.
In the year 1945 petitioner paid expenses as follows in connection with his trip to Florida and for physicians and drugs:
| Railroad fare and Pullman for peti- | |
| tioner | $ 145.54 |
| Railroad fare and Pullman for peti- | |
| tioner's wife | 145.54 |
| Rental of apartment | 2,200.00 |
| Maid service (40 weeks at $26.20 a | |
| week) | 1,048.00 |
| Florida expenses | $3,539.08 |
| Physicians and Drugs | |
| Dr. W. L. Mullins, Pittsburgh, Pa. | $ 35.00 |
| Dr. A. Goldblum, Pittsburgh, Pa. | 27.00 |
| Dr. M. A. Kugel, Miami Beach, Florida | 60.00 |