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Commissioner v. Bilder, 369 U.S. 499 (1962)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
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
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE THIRD CIRCUIT
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. 499-505.
289 F.2d 291 reversed.
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Chicago:
U.S. Supreme Court, "Syllabus," Commissioner v. Bilder, 369 U.S. 499 (1962) in 369 U.S. 499 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=5LAK5EKE6EYAFLG.
MLA:
U.S. Supreme Court. "Syllabus." Commissioner v. Bilder, 369 U.S. 499 (1962), in 369 U.S. 499, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=5LAK5EKE6EYAFLG.
Harvard:
U.S. Supreme Court, 'Syllabus' in Commissioner v. Bilder, 369 U.S. 499 (1962). cited in 1962, 369 U.S. 499. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=5LAK5EKE6EYAFLG.
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