Tax Law

Halby v. Comm'r, T.C. Memo 2009-204 (T.C. 2009) (Sept. 13, 2009)

Treas. Reg. Sec. 1.213-1(e)(1)(ii) provided that taxpayer was not entitled to deduction for illegal treatment. Payments by tax attorney to various prostitutes in New York were personal expenses not prescribed by doctor and not intended to treat a medical condition. He was not entitled to deductions for these amounts. IRC Sec. 6662 penalty was upheld. subscribers can view the enhanced version of Halby v. Comm'r, T.C. Memo 2009-204 (T.C. 2009).

Non-subscribers can access Federal Case Law, Codes, Shepard’s®, Citations, Administrative, Legislative, and Secondary Sources using lexisONE's Research Value Package. subscribers can view a complete discussion of relevant IRC Code and regulatory authority at Lexis Explanation IRC Sec. 6662(a), LexisNexis Tax Advisor -- Federal Topical § 5A:16.04, LexisNexis Tax Advisor -- Federal Topical § 1D:19.02 and 2-75 FEDERAL TAX GUIDEBOOK § 75.02.

Rabkin & Johnson, Federal Tax Guidebook is also available in print at the LexisNexis® Store.