Court Opinion

ID: 4598179
Source: CourtListenerOpinion
Date Created: 2020-11-20 19:20:44.557418+00
Date Added: 2024-06-11T07:51:55.377549
License: Public Domain

Marc P. Girard and Renee D. Girard v. Commissioner.Girard v. CommissionerDocket No. 4290-66.United States Tax CourtT.C. Memo 1968-67; 1968 Tax Ct. Memo LEXIS 231; 27 T.C.M. (CCH) 357; T.C.M. (RIA) 68067; April 18, 1968. Filed Sidney J. Leshin, for the petitioners. Lawrence J. Shongut, for the respondent.  TANNENWALDMemorandum Findings of Fact and Opinion TANNENWALD, Judge: Respondent determined a deficiency of $1,700.73 in petitioners' income tax for the taxable year ending December 31, 1964. The sole issue is one of substantiation of various claimed deductions. Findings of Fact Petitioners are husband and wife and resided in New York, New York, at the time of the filing of the petition herein. They timely filed their 1964 Federal income tax return with the district director of internal revenue in the Borough of Manhattan, City and State of New York. Petitioner husband suffered a serious accident in 1963 which required extensive medical care. He was a patient at the Jewish Memorial Hospital from November 1, 1963 until May 2, 1964 and*232  convalesced at home until August 1964. Petitioners on their 1964 return claimed deductions of $8,345.75 for medical expenses, 358 $410 for charitable contributions, and $375 for taxes, all of which were disallowed by respondent. During 1964, petitioners expended the following sums for medical expenses: Jewish Memorial Hospital$2,618.00Mildred Weinberger (nurse)1,562.00Falk Surgical Co300.35Dr. Philip Slater90.00Dr. S. Kotick240.00Dr. Harold Spalter52.00Dr. Robert Luksin69.00Rehabilitation equipment, supplies188.00Miscellaneous cash payments for medi- cal care 400.00$5,519.35During 1964, petitioners made charitable contributions as follows: Boy Scouts of America$100.00Miscellaneous 75.00$175.00During 1964, petitioners paid taxes as follows: State gasoline taxes (10,000 miles)$ 44.00Sales taxes80.00N. Y. State income tax 225.00$349.00During 1964, petitioner wife paid $60 in union dues, which amount was not claimed as a deduction on the 1964 return. Opinion The only issue before us involves the substantiation of the actual payment of certain claimed expenses, *233  otherwise deductible under sections 162, 170, and 213 of the Internal Revenue Code of 1954. Petitioner wife was the sole witness at the trial. She was forthright and convincing. Much of her testimony was supported by documentary evidence in the form of checks. Our findings of fact reflect the amounts which petitioners are entitled to deduct. In order to reflect these findings, Decision will be entered under Rule 50.