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Revenue Ruling 78-39
Internal Revenue Service
1978-1 C.B. 73 (1978)
- Written by Abby Roughton, JD
Facts
A taxpayer used bank-issued credit cards to purchase goods and services. The taxpayer’s contract with the issuing bank provided that the taxpayer, as cardholder, agreed to pay the bank the total amounts the taxpayer charged to the card. In November 1976, the taxpayer used a credit card to pay a hospital $500 for medical services. The bank billed the taxpayer for the $500 charge on the taxpayer’s December 1976 credit-card statement, but the taxpayer did not pay the bank until 1977. The Internal Revenue Service issued a revenue ruling that discussed whether the taxpayer could claim the $500 credit-card payment to the hospital as a medical expense on the taxpayer’s 1976 income-tax return.
Rule of Law
Issue
Holding and Reasoning ()
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