Cohn v. Commissioner
United States Tax Court
1. Held, petitioners are entitled to deduct as a medical expense the cost of transportation to Florida in 1953, 1954, and 1955, held, further, petitioners are entitled to deduct as a medical expense the amount paid for hotel accommodations in Florida in 1953 but not their Florida hotel accommodation expenses in 1954 and 1955, and held, further, petitioners are entitled to deduct as a medical expense the additional charge imposed by restaurants for the preparation of…
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1. Held, petitioners are entitled to deduct as a medical expense the cost of transportation to Florida in 1953, 1954, and 1955, held, further, petitioners are entitled to deduct as a medical expense the amount paid for hotel accommodations in Florida in 1953 but not their Florida hotel accommodation expenses in 1954 and 1955, and held, further, petitioners are entitled to deduct as a medical expense the additional charge imposed by restaurants for the preparation of salt-free meals, as well as the taxi fares to restaurants which would serve salt-free meals. 2. Held, further, petitioners did…
1Opinion of the Court
Fay, Judge:
The Commissioner determined deficiencies in the petitioners’ income taxes, as follows:
y ear Amount
1953_ $849. 54
1954_1,314.28
1955_ 983.57
The issues for decision are as follows:(1) Whether the petitioners are entitled to deduct as a medical expense the cost of transportation to Florida in each of the taxable years.(2) Whether the petitioners are entitled to deduct as a medical expense the amount paid for hotel accommodations in Florida in each of the taxable years.(3) Whether the petitioners are entitled to deduct as a medical expense in 1953 and 1954 the amount of an additional…
2Cases cited8 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Stringham v. CommissionerUnited States Tax Court · 1949
- Carasso v. CommissionerUnited States Tax Court · 1960
- Commissioner of Internal Revenue v. Stringham. Stringham v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Max and Fannie Carasso v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
3 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Moss v. CommissionerUnited States Tax Court · 1983
- W. Lawrence Oliver and Hazel P. Oliver v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- Wild v. CommissionerUnited States Tax Court · 1964
- Randolph v. CommissionerUnited States Tax Court · 1976
- Rose v. CommissionerUnited States Tax Court · 1969
25 more not listed; retrieve them via the Exa API.