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

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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.

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