¶1concurring: In view of our decision in Turecamo and its affirmance by the Second Circuit Court of Appeals, I believe that there should be no distinction between Medicaid and Medicare payments. Accordingly, I concur in the result reached by the majority. However, I still continue to adhere to the views expressed in my dissenting opinion in Turecamo (see 64 T.C. at 739-740); under the views expressed therein, I would, absent Turecamo, reach the opposite result herein.
73 T.C. 963
Archer v. Commissioner
Decided February 28, 1980
United States Tax Court · decided 1980-02-28
If certain third-party medical payments under Medicaid are excluded from the support computation, petitioner provided over half of her mother's support and is entitled to claim her as a… Held: for purposes of the third-party medical payments in issue, payments pursuant to Medicaid will be treated similar to the treatment respondent concedes applies to private insurance and Medicare. Turecamo v. Commissioner, 64 T.C. 720 (1975), affd. 554 F.2d 564 (2d Cir. 1977), followed.
Good law ✅— No negative treatment on recordhow we know
Decision will be entered under Rule 155 · Decided 1980-02-28
How this case has been cited
Cited by 44 later decisions — most recently December 2016 · most notably McGuire v. Commissioner (1981), JONES v. COMMISSIONER (2004)
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
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