Taxpayer Entitled to Deduction for Expenses Paid by Mother

In Judith F. Lang v. Commissioner, the Tax Court held that the taxpayer was entitled to deductions for medical expenses and real estate taxes that were paid by the taxpayer's mother.  The Court held that the payments constituted a gift thereby entitling taxpayer to the deductions.

Posted by James G. Haskell, Senior Associate Editor, Wealth Strategies Journal.