Finzer v. United States

496 F. Supp. 2d 954 (2007)

Study Aids
Case Briefs Overview
Casebooks
Case Briefs
F
From our private database of 46,200+ case briefs, written and edited by humans—never with AI.

Finzer v. United States

United States District Court for the Northern District of Illinois
496 F. Supp. 2d 954 (2007)

  • Written by Heather Whittemore, JD

Facts

In 2002 John and Elizabeth Finzer (plaintiffs) moved into an assisted-living facility operated by Hyatt. The Finzers paid an entrance fee of approximately $724,000 to live in a large villa at the facility. A smaller but functionally adequate unit would have cost $275,000. The Finzers also agreed to pay Hyatt $4,665 per month. In exchange for the entrance fee and monthly fees, the Finzers were provided residential accommodations, meals, various amenities, and assisted living and nursing services. The agreement between the Finzers and Hyatt explained that the entrance fee did not cover any medical services. Rather, medical services were covered by the monthly fee. Hyatt sent a letter to the Finzers stating that 41 percent of their entrance fee could be claimed as a deductible medical expense. The Finzers’ accountant relied on the letter and amended the couple’s income-tax to increase their itemized deductions. The accountant also requested a tax refund on behalf of the Finzers due to their increased deductions. The Internal Revenue Service (the IRS) (defendant) denied the refund and disallowed the deduction. The Finzers appealed.

Rule of Law

Issue

Holding and Reasoning (Kennelly, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 780,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 780,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 46,200 briefs, keyed to 988 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 780,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 46,200 briefs - keyed to 988 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership

Casebooks

Federal Income Tax

Key Terms