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Link to the Case Preview: http://supreme.justia.com/us/369/499/
Link to the Full Text of Case: http://supreme.justia.com/us/369/499/case.html
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.
