Legal Opinion
Commissioner of Internal Revenue v. Robert M. And Sally L. Bilder. Robert M. And Sally L. Bilder v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided April 7, 1961No. 13294_1PublishedCited by 44 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
Are rental payments for an apartment during a winter’s stay in Florida, incurred, as the Tax Court of the United States found, “as a medical necessity and as a primary part of necessary medical treatment of a disease from which petitioner [taxpayer] was and still is suffering”, deductible as a "medical expense” under Section 213 of the Internal Revenue Code of 1954, 26 U.S.C. § 213 ?
That is the primary question presented by the Commissioner of Internal Revenue’s petition for review (No. 13,293) of the Decision of the Tax Court of the United States1 which answered it in…
2Cases cited34 opinions
- Universal Camera Corp. v. National Labor Relations BoardSupreme Court of the United States · 1951
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Mastro Plastics Corp. v. National Labor Relations BoardSupreme Court of the United States · 1956
- United States v. HartwellSupreme Court of the United States · 1868
- Ex Parte Crow DogSupreme Court of the United States · 1883
29 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- In Re Pacor, Inc. v. John Higgins, Jr. And Louise HigginsCourt of Appeals for the Third Circuit · 1984
- Commissioner v. BilderSupreme Court of the United States · 1962
- Max and Fannie Carasso v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- United States v. Jersey Shore State BankCourt of Appeals for the Third Circuit · 1986
- Atkinson v. CommissionerUnited States Tax Court · 1965
39 more not listed; retrieve them via the Exa API.