Rose v. Commissioner
United States Tax Court
Respondent disallowed a medical expense deduction representing living expenses of the petitioner, Doris Rose, and her daughter while away from home for a change of environment pursuant to a prescribed program for the medical treatment of the daughter's respiratory disorder. A portion of the claimed expenses disallowed, was not incurred or paid until 1965, a year not in issue herein.
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Respondent disallowed a medical expense deduction representing living expenses of the petitioner, Doris Rose, and her daughter while away from home for a change of environment pursuant to a prescribed program for the medical treatment of the daughter's respiratory disorder. A portion of the claimed expenses disallowed, was not incurred or paid until 1965, a year not in issue herein. Also disallowed was the entire cost of a trip taken by the petitioner, Robert M. Rose, to Destin, Fla., where he stayed with his wife and daughter. Held: The enactment of sec. 213, I.R.C. 1954, precluded the…
1Opinion of the Court
Robert M. and Doris D. Rose, Petitioners v. Commissioner of Internal Revenue, Respondent
Rose v. Commissioner
Docket No. 2984-67
United States Tax Court
52 T.C. 521; 1969 U.S. Tax Ct. LEXIS 107;
June 24, 1969, Filed
Decision will be entered under Rule 50.
Respondent disallowed a medical expense deduction representing living expenses of the petitioner, Doris Rose, and her daughter while away from home for a change of environment pursuant to a prescribed program for the medical treatment of the daughter's respiratory disorder. A portion of the claimed expenses disallowed, was not incurred or paid…
2Cases cited15 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Fischer v. CommissionerUnited States Tax Court · 1968
- 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
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