Raymond F. Borgmann v. Commissioner of Internal Revenue

For the taxable year 1964, Borgmann sought to deduct a large part of the salary paid, as well as a portion of the cost of room and board furnished, to an employee residing in his home. The deduction was claimed as a medical expense under Sections 213(a) and 213(e) (1) of the Internal Revenue Code of 1954, 26 U.S.C. §§ 213 (a), 213(e) (1) The Commissioner disallowed all of the claimed deduction, and the Tax Court upheld the disallowance. Borgmann v. CIR, unofficially reported at 28 T.C.M. 678 (1969). We affirm.

Borgmann does not challenge the Tax Court’s findings of fact. Borgmann, who lived alone, suffered a serious heart attack in December 1954. He returned to his work as an engineer in the spring of 1955 and has regularly devoted forty hours per week, though in a more physically limited capacity, to his employment since that time. In February, 1955, he was advised by his physician to obtain nonskilled, live-in help for the dual purpose of seeking medical assistance should the occasion arise and of helping relieve him of some household chores. Acting upon this advice, and shortly thereafter, Borgmann purchased a larger home and employed Mrs. Alice Holtz-man. Mrs. Holtzman had…