1. Home
  2. Browse Decisions
  3. U.S.
  4. 369 U.S.
  5. 369 U.S. 499 (1962)
 

COMMISSIONER v. BILDER

No. 384.

369 U.S. 499 (1962)

82 S.Ct. 881

8 L.Ed.2d 65

COMMISSIONER OF INTERNAL REVENUE v. BILDER, EXECUTRIX.

Supreme Court of United States.

Decided April 30, 1962.

Attorney(s) appearing for the Case

Stephen J. Pollak argued the cause for petitioner. On the briefs were Solicitor General Cox, Assistant Attorney General Oberdorfer, I. Henry Kutz and Joseph Kovner.

Martin D. Cohen argued the cause for respondent. With him on the briefs was Louis J. Cohen.

MR. JUSTICE HARLAN delivered the opinion of the Court.

This case concerns the deductibility as an expense for "medical care," under § 213 of the Internal Revenue Code of 1954, 26 U. S. C. § 213, of rent paid by a taxpayer for an apartment in Florida, where he was ordered by his physician, as part of a regimen of medical treatment, to spend the winter months.1

The taxpayer, now...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases