Winderman v. Commissioner

U.S. Tax Court

Winderman v. Commissioner

32 T.C. 1197, 1959 U.S. Tax Ct. LEXIS 93

CourtUnited States Tax Court

DecidedSeptember 14, 1959

DocketDocket No. 65081

StatusPublished

Cited by2 cases

This text of 32 T.C. 1197 (Winderman 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.

Bluebook

Winderman v. Commissioner, 32 T.C. 1197, 1959 U.S. Tax Ct. LEXIS 93 (tax 1959).

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Opinion

OPINION.

Raum, Judge:

This case presents solely an issue of fact, which the Court determined at the conclusion of the trial and announced at that time. Both sides were in agreement that if petitioner’s trips to New York were taken primarily for medical purposes the controverted expenses are deductible. We heard the evidence and were fully satisfied that petitioner’s sole purpose in making the trips was to consult Dr. Greenwald professionally. He had confidence in Dr. Greenwald, and we know of no rule of law that would require him to seek out another physician in Los Angeles as a substitute for Dr. Greenwald. His trips to New York were made with the bona fide intention of obtaining the professional services of Dr. Greenwald. The expenses in controversy are deductible.

Decision will be entered, for the 'petitioner.

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OPINION.

Raum, Judge:

This case presents solely an issue of fact, which the Court determined at the conclusion of the trial and announced at that time. Both sides were in agreement that if petitioner’s trips to New York were taken primarily for medical purposes the controverted expenses are deductible. We heard the evidence and were fully satisfied that petitioner’s sole purpose in making the trips was to consult Dr. Greenwald professionally. He had confidence in Dr. Greenwald, and we know of no rule of law that would require him to seek out another physician in Los Angeles as a substitute for Dr. Greenwald. His trips to New York were made with the bona fide intention of obtaining the professional services of Dr. Greenwald. The expenses in controversy are deductible.

Decision will be entered, for the 'petitioner.

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Bluebook (online)

32 T.C. 1197, 1959 U.S. Tax Ct. LEXIS 93, Counsel Stack Legal Research, https://law.counselstack.com/opinion/winderman-v-commissioner-tax-1959.

Opinion

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