Mattes v. Commissioner
United States Tax Court
Petitioner, who suffered from premature baldness, underwent a hair transplantation operation. Held, the cost of the hair transplant qualifies as amounts paid for medical care under sec. 213(e), I.R.C. 1954.
1Opinion of the Court
William W. Mattes, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent
Mattes v. Commissioner
Docket No. 11475-78
United States Tax Court
77 T.C. 650; 1981 U.S. Tax Ct. LEXIS 58;
September 21, 1981, Filed
Decision will be entered for the petitioner.
Petitioner, who suffered from premature baldness, underwent a hair transplantation operation. Held, the cost of the hair transplant qualifies as amounts paid for medical care under sec. 213(e), I.R.C. 1954.
William W. Mattes, Jr., pro se.
Robert A. Miller, for the respondent.
Wilbur, Judge.
WILBUR
OPINION
Respondent determined a deficiency in…
2Cases cited9 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Irving A. Adler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Randolph v. CommissionerUnited States Tax Court · 1976
- Van Pelt v. United StatesCourt of Appeals for the Sixth Circuit · 1943
- Brown v. CommissionerUnited States Tax Court · 1974
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