Carasso v. Commissioner
United States Tax Court
Transportation expenses incurred in connection with trip to Bermuda by taxpayer for purpose of convalescence after two serious operations, upon physician's advice, held deductible as medical expenses. The trip was not undertaken for pleasure, but was made solely for medical reasons. However, amounts expended for meals and hotel in connection with such trip held not deductible. Robert M. Bilder, 33 T.C. 155, disapproved.
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Transportation expenses incurred in connection with trip to Bermuda by taxpayer for purpose of convalescence after two serious operations, upon physician's advice, held deductible as medical expenses. The trip was not undertaken for pleasure, but was made solely for medical reasons. However, amounts expended for meals and hotel in connection with such trip held not deductible. Robert M. Bilder, 33 T.C. 155, disapproved. Other medical expenses disallowed by respondent, held substantiated and deductible.
1Opinion of the Court
OPINION.
Baum, Judge:
This case involves the disallowance of $628.50 of medical expenses out of a total of a considerably larger amount claimed by petitioner. The principal component of the amount disallowed is $493.50 actually spent on a 9-day trip for convalescence after two critical operations. The trip was taken on the advice of a physician. Petitioner was in a seriously weakened condition, and the presence of his wife, who accompanied him, was indispensable. It was in no sense a vacation trip, even in part. We think that this item was deductible, apart from the hotel and meals expenses…
2Cases cited12 opinions
- Caminetti v. United StatesSupreme Court of the United States · 1917
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Chicago & Southern Air Lines, Inc. v. Waterman Steamship Corp.Supreme Court of the United States · 1948
- Schwegmann Bros. v. Calvert Distillers Corp.Supreme Court of the United States · 1951
7 more not listed; retrieve them via the Exa API.
3Cited by67 opinions
- Huntsberry v. CommissionerUnited States Tax Court · 1984
- J. C. Penney Co. v. CommissionerUnited States Tax Court · 1962
- Max and Fannie Carasso v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Estate of Baumgardner v. CommissionerUnited States Tax Court · 1985
- Fehlhaber v. CommissionerUnited States Tax Court · 1990
62 more not listed; retrieve them via the Exa API.