ROSE v. C.I.R.

No. 73-2023. Summary Calendar.

485 F.2d 581 (1973)

Robert M. ROSE and Doris D. Rose, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied December 28, 1973.

Attorney(s) appearing for the Case

Robert M. Rose, M. D., pro se.

Scott P. Crampton, Asst. Atty. Gen., Ernest J. Brown, Acting Chief, Fred B. Ugast, Acting Asst. Atty. Gen., Tax Div., U. S. Dept. of Justice, Lawrence B. Gibbs, Acting Chief Counsel, IRS, Washington, D.C., for respondent-appellee.

Before GEWIN, COLEMAN and MORGAN, Circuit Judges.

Rehearing and Rehearing En Banc Denied December 28, 1973.


This is an appeal from the Tax Court of the United States. The appellants, Dr. and Mrs. Robert M. Rose, contend that they are entitled to medical deductions for the cost of food, lodging, and other living expenses of their daughter caused by seeking a climate more favorable to a serious bronchial condition. There can be no doubt that the daughter was intensely ill and that she was greatly...

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