Bilder v. Commissioner
United States Tax Court
The petitioner, a hyperkinetic person with an unusual inner stress and tension and who had suffered recurrent myocardial infarctions due to atherosclerotic heart disease was advised by his physician to spend the winter months in a warm climate. Pursuant to such advice the petitioner in 1954 and 1955 went from his home in New Jersey to Florida where he spent the winters.
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The petitioner, a hyperkinetic person with an unusual inner stress and tension and who had suffered recurrent myocardial infarctions due to atherosclerotic heart disease was advised by his physician to spend the winter months in a warm climate. Pursuant to such advice the petitioner in 1954 and 1955 went from his home in New Jersey to Florida where he spent the winters. Held, that the petitioner's individual traveling expenses between his home and Florida and his individual housing expenses while in Florida were properly deductible as medical expenses under section 213, I.R.C. 1954. Held,…
1Opinion of the Court
Robert M. Bilder and Sally L. Bilder, Petitioners, v. Commissioner of Internal Revenue, Respondent
Bilder v. Commissioner
Docket No. 71548
United States Tax Court
33 T.C. 155; 1959 U.S. Tax Ct. LEXIS 55;
October 26, 1959, Filed
Decision will be entered under Rule 50.
The petitioner, a hyperkinetic person with an unusual inner stress and tension and who had suffered recurrent myocardial infarctions due to atherosclerotic heart disease was advised by his physician to spend the winter months in a warm climate. Pursuant to such advice the petitioner in 1954 and 1955 went from his home in New Jersey to…
2Cases cited6 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- 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
- Bilder v. CommissionerUnited States Tax Court · 1959
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