§2132

2 cases·2 cited

Statute text not available for this section.

2 Citing Cases

Rhiannon G. O'Donnabhain, Petitioner 134 T.C. No. 4 · 2010

After concessions,' the issue for decision is whether petitioner may deduct as a medical care expense under section 2132 amounts paid in 2001 for 'Petitioner concedes that she is not entitled to any deduction for an individual retirement account contribution, and respondent concedes that petitioner is entitled to deduct $1,369 .59 as medical.

Just Puppies, Inc. v. Anthony Brown 123 F.4th 652 · Cir.