TAYLOR v. NEILL

No. 8657.

326 P.2d 391 (1958)

W. R. TAYLOR and Blanche Taylor, husband and wife, Plaintiffs-Respondents, v. P. G. NEILL, Tax Collector of the State of Idaho, Defendant-Appellant.

Supreme Court of Idaho.

Rehearing Denied June 23, 1958.


Attorney(s) appearing for the Case

Graydon W. Smith, Atty. Gen., Elbert E. Gass, Edward J. Aschenbrenner, Asst. Attys. Gen., for appellant.

Albaugh, Bloem, Barnard & Smith, Idaho Falls, for respondents.


TAYLOR, Justice.

In their 1955 state income tax return plaintiffs (respondents) listed and claimed as a deduction from gross income, medical and hospital expenses in the amount of $2,901.18, less $100. The deduction of such expenses from gross income, in computing net income, is provided for by § 63-3016 subd. a, I.C., which is in part as follows:

"In computing net income there shall be allowed as deductions: * * * * * * "13. Under...

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