UNITED STATES SUPREME COURT DECISIONS ON-LINE
COMMISSIONER V. BILDER, 369 U. S. 499 (1962)
369 U. S. 499U.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.