Bilder v. Commissioner
United States Tax Court
The petitioner, a hyperkinetic person with an unusual inner stress and tension and who had suffered recurrent myocardial infarctions due to atherosclerotic heart disease was advised by his physician to spend the winter months in a warm climate. Pursuant to such advice the petitioner in 1954 and 1955 went from his home in New Jersey to Florida where he spent the winters.
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The petitioner, a hyperkinetic person with an unusual inner stress and tension and who had suffered recurrent myocardial infarctions due to atherosclerotic heart disease was advised by his physician to spend the winter months in a warm climate. Pursuant to such advice the petitioner in 1954 and 1955 went from his home in New Jersey to Florida where he spent the winters. Held, that the petitioner's individual traveling expenses between his home and Florida and his individual housing expenses while in Florida were properly deductible as medical expenses under section 213, I.R.C. 1954. Held,…
1Opinion of the Court
Withey, Judge:
For the years 1954 and 1955 the Commissioner determined deficiencies in the income tax reported by petitioners in the respective amounts of $450 and $281.90. By amended answer, respondent claims increased deficiencies in the respective amounts of $75.76 and $84.90. The issues for decision are (1) whether rental paid for a Florida apartment is a deductible medical expense and (2) whether transportation expense to Florida is a proper medical expense deduction.
FINDINGS OF FACT.
Some of the facts have been stipulated and are found accordingly.
Petitioners are husband and wife who…
2Cases cited5 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Havey v. CommissionerUnited States Tax Court · 1949
- Stringham v. CommissionerUnited States Tax Court · 1949
- Commissioner of Internal Revenue v. Stringham. Stringham v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Delp v. CommissionerUnited States Tax Court · 1958
3Cited by29 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Carasso v. CommissionerUnited States Tax Court · 1960
- 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
- Cohn v. CommissionerUnited States Tax Court · 1962
- Lichterman v. CommissionerUnited States Tax Court · 1961
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