EBIA Weekly Archives - CDHC - Court Cases
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Results (7 articles found)
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- Tax Court Rules That Amounts Paid for Prostitutes, Pornography, Sex Therapy Books, and Magazines Are Not Medical Care Expenses
- From the September 17, 2009 EBIA Weekly
- The issue in this case was whether a tax attorney could deduct as medical expenses on his federal income tax returns amounts paid for prostitutes, pornography, books and magazines on sex therapy, and videos. The attorney did not visit the ...
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- Expenses Incurred to Father Children Through Unrelated Egg Donor and Gestational Carriers Were Not for Medical Care
- From the February 05, 2009 EBIA Weekly
- In this case, the Tax Court considered whether a taxpayer could deduct expenses of fathering children through unrelated gestational carriers using in vitro fertilization (IVF) of an anonymous donor’s eggs with his sperm. The taxpayer had two children ...
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- Federal Government Ordered to Provide Notice of Criminal Court Proceedings to Victims of TPA Charged With Embezzlement
- From the July 26, 2007 EBIA Weekly
- The defendant in this case acted as the third-party administrator of HSA, FSA, and 401(k) accounts for an estimated 35,000 individuals employed by approximately 1,000 employers. He is now awaiting trial on federal criminal charges, including ...
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- Trial Court Rejects Employees' Arguments to Include Flex Credits in Calculating Overtime Pay
- From the February 01, 2007 EBIA Weekly
- The employees in this case alleged that their employer violated the federal Fair Labor Standards Act (FLSA) by failing to include flex credits under its cafeteria plan in their regular rate of pay for purposes of calculating overtime. The plan ...
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- U.S. Supreme Court Holds That IRAs May Be Exempt From Bankruptcy Estate Under Bankruptcy Code Exemptions
- From the April 07, 2005 EBIA Weekly
- In 1992, the U.S. Supreme Court ruled that a debtor may retain a pension plan benefit free of creditors' claims, because ERISA's anti-alienation rule is enforceable in bankruptcy. Now the Court has resolved a similar question about ...
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- Tax Court Holds That Sight-Disabled Individual's Commuting Costs Are Not Code Section 213 Medical Expenses
- From the May 27, 2004 EBIA Weekly
- In this case, a sight-disabled individual's spouse drove him to and from his job each workday. The tax court was asked to decide whether a portion of these commuting costs could be deducted as a medical expense under ...
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- Tax Court Considers Whether Certain Retirement Home Expenses Constitute Medical Care Under Code Sec. 213
- From the February 26, 2004 EBIA Weekly
- In this case, the taxpayers paid monthly service fees to live in an independent living unit at a retirement center. As part of a lifetime care residence agreement, the taxpayers could take advantage of several amenities, including certain medical services (...
