Dobkin v. Commissioner
United States Tax Court
Income -- Deductions -- Medical Expenses -- Section 23 (x). -- Expenses of an annual Florida trip, advised by a physician, several years after a coronary occlusion, were not medical expenses within section 23 (x) where a close connection between the expenses and the cure, alleviation, or prevention of some existing or imminent disease or physical defect is not shown.
1Opinion of the Court
Samuel Dobkin, Petitioner, v. Commissioner of Internal Revenue, Respondent
Dobkin v. Commissioner
Docket No. 28013
United States Tax Court
15 T.C. 886; 1950 U.S. Tax Ct. LEXIS 17;
December 18, 1950, Promulgated
Decision will be entered for the respondent.
Income -- Deductions -- Medical Expenses -- Section 23 (x). -- Expenses of an annual Florida trip, advised by a physician, several years after a coronary occlusion, were not medical expenses within section 23 (x) where a close connection between the expenses and the cure, alleviation, or prevention of some existing or imminent disease or physical…
2Cases cited3 opinions
- Havey v. CommissionerUnited States Tax Court · 1949
- Stringham v. CommissionerUnited States Tax Court · 1949
- Dobkin v. CommissionerUnited States Tax Court · 1950