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
Vincent P. Ring and Jane H. Ring, Petitioners, v. Commissioner of Internal Revenue, Respondent
Ring v. Commissioner
Docket No. 48070
United States Tax Court
23 T.C. 950; 1955 U.S. Tax Ct. LEXIS 234;
March 9, 1955, Filed
Decision will be entered for the respondent.
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.
Eugene H. Bruns, Esq., and Charles R. Cuntz, Esq., for the petitioners.
Urban C. Bergbauer, Esq., for the respondent.
John…
2Cases cited6 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
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