Legal Opinion
Edna G. Hollander v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided February 14, 1955No. 11464_1PublishedCited by 13 opinions
1Opinion of the Court
McLAUGHLIN, Circuit Judge.
The problem in this tax case is whether under the particular facts the cost of an inclinator should be considered a medical expense within Section 23 (x) of the Internal Revenue Code of 1939. 1
The apparatus, also called a stair-seat elevator, is a strongly constructed collapsible chair propelled by an electrically driven cable along a channelled steel rail attached to the wall side of stairs in taxpayer’s home. Its purpose is to transport taxpayer up and down stairs.
The critical tax year is 1948. On November 24, 1947 petitioner, then sixty-four, suffered an attack of…
2Cases cited7 opinions
- 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
- Denny v. CommissionerUnited States Board of Tax Appeals · 1935
- Hayne v. CommissionerUnited States Tax Court · 1954
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- James Donnelly v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- 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
- John Riach and Maude M. Riach, His Wife v. William E. Frank, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Delp v. CommissionerUnited States Tax Court · 1958
- Berry v. WisemanDistrict Court, W.D. Oklahoma · 1958
8 more not listed; retrieve them via the Exa API.