US SUPREME COURT DECISIONS

COMMISSIONER V. BILDER, 369 U. S. 499 (1962)

Subscribe to Cases that cite 369 U. S. 499

U.S. Supreme Court

Commissioner v. Bilder, 369 U.S. 499 (1962)

Commissioner v. Bilder

No. 384

Argued March 29, 1962

Decided April 30, 1962

369 U.S. 499

Syllabus

Under § 213 of the Internal Revenue Code of 1954, a taxpayer who has been ordered by his physician to spend the winter months in Florida, as part of a regimen of medical treatments, may not deduct as an expense for "medical care" the rent paid for an apartment in Florida. Pp. 369 U. S. 499-505.

289 F.2d 291 reversed.



























chanrobles.com



ChanRobles Legal Resources:

ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com

ChanRobles MCLE On-line

ChanRobles Lawnet Inc. - ChanRobles MCLE On-line : www.chanroblesmcleonline.com