Harris v. Commissioner
United States Tax Court
Held, petitioners are not entitled to deduct as a medical expense the cost of certain foods consumed by petitioner J. Willard Harris, a diabetic, pursuant to a medically prescribed diet, since the prescribed foods were a substitute for foods ordinarily consumed.
1Opinion of the Court
Simpson, Judge:
Respondent determined a deficiency in income tax of $165.29 for the taxable year 1962. The sole issue for decision is whether petitioners are entitled to deduct as a medical expense, pursuant to section 213 of the Internal Revenue Code of 1954,1 the cost of certain, foods consumed by petitioner J. Willard Harris as a part of a medically prescribed diet.
OPINION
Petitioners, J. Willard and Gwendolyn P. Harris, are linsband and wife and reside at 1426 Fowler Avenue, Evanston, Ill. Their joint Federal income tax return for the year 1962 was filed with the district director of…
2Cases cited5 opinions
- Fuller v. CommissionerUnited States Tax Court · 1953
- Fuller v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
- Cohn v. CommissionerUnited States Tax Court · 1962
- Estate of Webb v. CommissionerUnited States Tax Court · 1958
- Clark v. CommissionerUnited States Tax Court · 1957
3Cited by14 opinions
- Randolph v. CommissionerUnited States Tax Court · 1976
- Crawford v. CommissionerUnited States Tax Court · 1993
- Farber v. CommissionerUnited States Tax Court · 1974
- Becher v. CommissionerUnited States Tax Court · 1987
- Gardner v. CommissionerUnited States Tax Court · 1983
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