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HOLLANDER v. COMMISSIONER OF INTERNAL REVENUE

No. 11464.

219 F.2d 934 (1955)

Edna G. HOLLANDER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Third Circuit.

Decided February 14, 1955.

Attorney(s) appearing for the Case

Thomas J. McManus, Pittsburgh, Pa., (Robert F. Banks, Reed, Smith, Shaw & McClay, Pittsburgh, Pa., on the brief), for petitioner.

Dudley J. Godfrey, Jr., Washington, D. C., (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Stanley P. Wagman, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before McLAUGHLIN, KALODNER and HASTIE, Circuit Judges.

McLAUGHLIN, Circuit Judge.

The problem in this tax case is whether under the particular facts the cost of an inclinator should be considered a medical expense within Section 23(x) of the Internal Revenue Code of 1939.1

The apparatus, also called a stair-seat elevator, is a strongly constructed collapsible chair propelled by an electrically driven cable along a channelled steel rail attached...

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