Daniels v. Commissioner
United States Tax Court
Cost of construction of fallout shelter held, on the facts, not deductible as a medical expense.
1Opinion of the Court
OPINION
Opper, Judge:
It seems clear that the construction of petitioners’ fallout shelter was not for the “diagnosis, cure, mitigation,” or “treatment” of an existing disease. Any justification for the deduction of its cost as a medical expense1 must arise from its characterization as “prevention.” But we have been referred to no authority extending the concept of prevention to so remote a hazard to health as would be required here to sustain petitioners. On the contrary,
The Congressional intent is sufficiently evident to require the showing of the present existence or the imminent probability…
2Cases cited11 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- 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
- 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
- Bilder v. CommissionerUnited States Tax Court · 1959
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Daniels v. CommissionerUnited States Tax Court · 1963