1. Home
  2. Browse Decisions
  3. F.2d
  4. 289 F.2d
  5. 289 F.2d 291 (1961)
 

C. I. R. v. BILDER

Nos. 13293, 13294.

289 F.2d 291 (1961)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Robert M. and Sally L. BILDER. Robert M. and Sally L. BILDER, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided April 7, 1961.

Attorney(s) appearing for the Case

Martin D. Cohen, Newark, N. J. (Cohen, Rosenbaum & Scher, Newark, N. J., of counsel, on the brief), for taxpayers.

Joseph Kovner, Washington, D. C. (Abbott M. Sellers and Howard A. Heffron, Acting Asst. Attys. Gen., Lee A. Jackson, I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., on the brief), for Commissioner.

Before McLAUGHLIN, KALODNER and HASTIE, Circuit Judges.

KALODNER, Circuit Judge.

Are rental payments for an apartment during a winter's stay in Florida, incurred, as the Tax Court of the United States found, "as a medical necessity and as a primary part of necessary medical treatment of a disease from which petitioner [taxpayer] was and still is suffering", deductible as a "medical expense" under Section 213 of the Internal Revenue Code of 1954, 26 U.S.C. § 213?

That is the primary question presented by the...

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