Commissioner v. Bilder, 369 U.S. 499 (1962)

Name: Commissioner v. Bilder, 369 U.S. 499 (1962) - Syllabus
Author: U.S. Supreme Court

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 May 6, 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. 6 May. 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 6 May 2025, from http://www.originalsources.com/Document.aspx?DocID=5LAK5EKE6EYAFLG.

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