Havey v. Commissioner
United States Tax Court
Held, expense of travel, board and room, and miscellaneous items at two resort hotels in New Jersey and at a ranch in Arizona incurred by petitioner and his wife, who had suffered a coronary occlusion approximately two years before, did not constitute deductible expense as medical care under section 23 (x), I. R. C., as amended.
1Opinion of the Court
OPINION.
Van Fossan, Judge:
Section 23 (x) of the Internal Revenue Code1 permits the deduction from gross income of expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent, to the extent that such expenses are in excess of 5 per cent of the adjusted gross income, with certain limitations not here applicable.
Like most statutes, section 23 (x) is stated in broad and comprehensive terms. The Commissioner’s regulations are more detailed and specific. Whether a given deduction falls within the favor of the…
2Cited by80 opinions
- 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
- Jacobs v. CommissionerUnited States Tax Court · 1974
- Hayne v. CommissionerUnited States Tax Court · 1954
- Randolph v. CommissionerUnited States Tax Court · 1976
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