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MORITZ v. C. I. R.

No. 71-1127.

469 F.2d 466 (1972)

Charles E. MORITZ, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

November 22, 1972.

Attorney(s) appearing for the Case

Ruth Bader Ginsburg and Martin D. Ginsburg, New York City (Melvin L. Wulf, American Civil Liberties Union Foundation, and Weil, Gotshal & Manges, New York City, of counsel, on the brief), for petitioner-appellant.

James H. Bozarth, Atty., Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks and Ernest J. Brown, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent-appellee.

Before HOLLOWAY and DOYLE, Circuit Judges, and DAUGHERTY, District Judge.

HOLLOWAY, Circuit Judge.

The taxpayer, Charles E. Moritz, appeals from a decision of the Tax Court holding that he was not entitled to a deduction for expenses in 1968 for the care of his dependent invalid mother. The Government argues that the deduction was unavailable because he was a single man who has never married, the deduction being limited to a woman, a widower or divorce, or a husband whose wife is incapacitated or institutionalized. 26 U.S.C.A. § 214...

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