Bloom v. Commissioner
United States Tax Court
Petitioner-wife suffered from various illnesses. Her physician recommended that she do various daily swimming exercises and that she spend the winter in a warm climate. She spent her winters at a hotel in Puerto Rico. The hotel had a heated pool in which she exercised. Petitioners deducted the lodging expenses while at the hotel as a medical expense. Held: The lodging expenses were not incurred as a necessary incident to the receipt of medical care.
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Petitioner-wife suffered from various illnesses. Her physician recommended that she do various daily swimming exercises and that she spend the winter in a warm climate. She spent her winters at a hotel in Puerto Rico. The hotel had a heated pool in which she exercised. Petitioners deducted the lodging expenses while at the hotel as a medical expense. Held: The lodging expenses were not incurred as a necessary incident to the receipt of medical care. Consequently, the lodging expenses are not deductible as medical expenses under section 213, I.R.C. 1954.
1Opinion of the Court
MYRON L. BLOOM AND ESTHER BLOOM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bloom v. Commissioner
Docket No. 5871-80.
United States Tax Court
T.C. Memo 1984-657; 1984 Tax Ct. Memo LEXIS 19; 49 T.C.M. (CCH) 340; T.C.M. (RIA) 84657;
December 19, 1984.
Petitioner-wife suffered from various illnesses. Her physician recommended that she do various daily swimming exercises and that she spend the winter in a warm climate. She spent her winters at a hotel in Puerto Rico. The hotel had a heated pool in which she exercised. Petitioners deducted the lodging expenses while at the hotel as a…
2Cases cited15 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Commissioner of Internal Revenue v. Robert M. And Sally L. Bilder. Robert M. And Sally L. Bilder v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1961
- Robinson v. CommissionerUnited States Tax Court · 1968
- Cohn v. CommissionerUnited States Tax Court · 1962
- Bilder v. CommissionerUnited States Tax Court · 1959
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