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
OPINION.
Murdock, Judge:
The petitioner claims that the cost of his trip to Florida, begun in November 1946 and ended in April 1947, is medical expense of 1947 deductible under section 23 (x). The Commissioner has held to the contrary and the petitioner has the burden of proof. The Commissioner makes no point of the fact that a part of the amount in question might have been paid in 1946. His principal argument is that this trip lacked the direct connection with the cure, mitigation, treatment, or prevention of some specific disease that is required by section 23 (x) and is nondeductible as…
2Cases cited2 opinions
- Havey v. CommissionerUnited States Tax Court · 1949
- Stringham v. CommissionerUnited States Tax Court · 1949
3Cited by11 opinions
- Bertha M. Rodgers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
- Estate of Embry v. GrayDistrict Court, W.D. Kentucky · 1956
- Ring v. CommissionerUnited States Tax Court · 1955
- Dobkin v. CommissionerUnited States Tax Court · 1950
- Estate of Diamond v. CommissionerUnited States Tax Court · 1963
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