GERSTACKER v. C. I. R.

No. 18870.

414 F.2d 448 (1969)

Carl A. GERSTACKER and Jayne H. Gerstacker, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Sixth Circuit.

August 13, 1969.


Attorney(s) appearing for the Case

Gilbert A. Currie, Midland, Mich., for petitioners-appellants, James A. Kendall, Currie & Kendall, Midland, Mich., on brief.

Karl Schmeidler, Dept. of Justice, Tax Div., Washington, D. C., for respondent-appellee, Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on brief.

Before O'SULLIVAN, PHILLIPS and CELEBREZZE, Circuit Judges.


PHILLIPS, Circuit Judge.

Carl Gerstacker and Mrs. Jayne H. Gerstacker, joint return taxpayers, appeal from a decision of the Tax Court holding that legal expenses incident to establishing and conducting guardianships of Mrs. Gerstacker were non-deductible personal expenses instead of deductible medical care expenses during the tax years 1962 and 1963. 49 T.C. 522. The case was heard in the Tax Court by Judge Allin H. Pierce but was...

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