Rodgers v. Commissioner
United States Tax Court
Petitioner's husband suffered from generalized arteriosclerosis and the summer and winter climate in St. Louis was detrimental to his health, causing increased vascular deterioration. Consequently, petitioner and her husband adopted the routine which they followed in each of the taxable years, of spending the winter in the South, the summer in the North, and the spring and fall in St. Louis.
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Petitioner's husband suffered from generalized arteriosclerosis and the summer and winter climate in St. Louis was detrimental to his health, causing increased vascular deterioration. Consequently, petitioner and her husband adopted the routine which they followed in each of the taxable years, of spending the winter in the South, the summer in the North, and the spring and fall in St. Louis. In 1947 and again in 1949 they made a trip to Tulsa, Oklahoma, to visit their eye doctor. Held, on the facts the amounts expended for transportation, food, and lodgings while on the trips to the South in…
1Opinion of the Court
OPINION.
Bruce, Judge:
Whether certain travel expenses are deductible as medical expenditures under section 23 (x) of the Internal Revenue Code of 19391 is the principal question presented. Petitioner’s husband, George, was a retired engineer in his seventies and suffered from generalized arteriosclerosis, with particular emphasis on cerebral sclerosis. The cardiologist whom he consulted advised him to seek a warm equable climate in order to avoid stress on the cardiovascular system caused by sudden marked temperature changes. It was the opinion of the cardiologist that avoiding such stresses…
2Cases cited6 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- 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
- Hoffman v. CommissionerUnited States Tax Court · 1952
- Ochs v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Bertha M. Rodgers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
- Altman v. CommissionerUnited States Tax Court · 1969
- Armour v. CommissionerUnited States Tax Court · 1969
- Daniels v. CommissionerUnited States Tax Court · 1963
- Altman v. CommissionerUnited States Tax Court · 1969
7 more not listed; retrieve them via the Exa API.