JACOBS v. COMMISSIONER

Docket No. 2440-73.

62 T.C. 813 (1974)

JOEL H. JACOBS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 19, 1974.


Attorney(s) appearing for the Case

Arthur C. Chapman, for the petitioner.

Paul G. Topolka, for the respondent.


TANNENWALD, Judge:

Respondent determined income tax deficiencies against petitioner for the years 1969 and 1970 in the amounts of $5,963.22 and $1,768.53, respectively.

Other issues having been resolved by the parties, the only issue for decision is whether petitioner is entitled to deduct as a medical expense pursuant to section 213(a)1 amounts paid for legal fees under a property settlement pursuant to a divorce proceeding...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases