- 2 -
incurred to involuntarily commit his wife in order to
legitimate a method of medical treatment, should be
extended to the facts of this case.
Held: The reasoning of Gerstacker v. Commissioner,
supra, does not apply to the facts of this case, and P
is not entitled to deduct the legal expenses under sec.
213, I.R.C.
James H. Rownd and Stephen L. Kadish, for petitioners.
Katherine Lee Wambsgans, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined a deficiency in
petitioners Stephen A. and Ksenia Lenn's 1991 Federal income
taxes of $4,464 and in petitioner Stephen A. Lenn's 1992 Federal
income taxes of $8,788. After concessions, the issue for our
consideration is whether petitioners may deduct legal expenses
that they incurred to obtain reimbursement for the costs of
medical treatment as section 2131 medical expenses.
FINDINGS OF FACT2
At the time the petition in this case was filed, petitioner
Stephen A. Lenn resided in Bratenahl, Ohio, and petitioner Ksenia
Lenn resided in Boca Raton, Florida. In 1991, petitioners were
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
2 The stipulation of facts and the attached exhibits are
incorporated therein by this reference.
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