Stephen A. Lenn and Ksenia Lenn - Page 2

                                        - 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.                                     




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  Next

Last modified: May 25, 2011