Ring v. Commissioner
United States Tax Court
Under the evidence, held, expenses incurred for a trip to the Shrine of Our Lady of Lourdes to seek spiritual aid did not constitute cost of medical care within the meaning of section 23 (x), Internal Revenue Code of 1939.
1Opinion of the Court
OPINION.
Johnson, Judge:
Agreement of the parties on the amount spent for the trip to France leaves for decision only the question of whether the cost is deductible as an expense for medical care within the meaning of section 23 (x) of the 1939 Code, which provides:
The term “medical care”, as used in this subsection, shall include amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body (including amounts paid for accident or health insurance).
Petitioner asserts, in general, that the expense…
2Cases cited5 opinions
- 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
- Hoffman v. CommissionerUnited States Tax Court · 1952
- Dobkin v. CommissionerUnited States Tax Court · 1950
3Cited by4 opinions
- Mattes v. CommissionerUnited States Tax Court · 1981
- Mattes v. CommissionerUnited States Tax Court · 1981
- Miller v. CommissionerUnited States Tax Court · 1980
- Ring v. CommissionerUnited States Tax Court · 1955