Rose v. Commissioner
United States Tax Court
Respondent disallowed a medical expense deduction representing living expenses of the petitioner, Doris Rose, and her daughter while away from home for a change of environment pursuant to a prescribed program for the medical treatment of the daughter's respiratory disorder. A portion of the claimed expenses disallowed, was not incurred or paid until 1965, a year not in issue herein.
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Respondent disallowed a medical expense deduction representing living expenses of the petitioner, Doris Rose, and her daughter while away from home for a change of environment pursuant to a prescribed program for the medical treatment of the daughter's respiratory disorder. A portion of the claimed expenses disallowed, was not incurred or paid until 1965, a year not in issue herein. Also disallowed was the entire cost of a trip taken by the petitioner, Robert M. Rose, to Destin, Fla., where he stayed with his wife and daughter. Held: The enactment of sec. 213, I.R.C. 1954, precluded the…
1Opinion of the Court
OPINION
The primary question presented for our decision is whether petitioners are entitled to deduct the living expenses of Suzanne and her mother, Doris, while staying at a motel in Destín, Fla., at their rented apartment in New Orleans, La., and at a motel in Phoenix, Ariz., as expenses paid for medical care within the meaning of section 213 of the Internal Revenue Code of 1954.2 In addition to the expenses incurred during 1964 in Phoenix, Ariz., petitioners are also claiming a deduction for living expenses incurred in Arizona during 1965, a year not in issue in this case. Also in issue is…
2Cases cited14 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Fischer v. CommissionerUnited States Tax Court · 1968
- Stringham v. CommissionerUnited States Tax Court · 1949
- Carasso v. CommissionerUnited States Tax Court · 1960
- Commissioner of Internal Revenue v. Stringham. Stringham v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
9 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Bonaire Development Company, a California Corporation, Successor by Merger to Branjon, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Polyak v. CommissionerUnited States Tax Court · 1990
- Volwiler v. CommissionerUnited States Tax Court · 1971
- Estate of Smith v. CommissionerUnited States Tax Court · 1982
- Robert M. Rose and Doris D. Rose v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973
16 more not listed; retrieve them via the Exa API.