Rodgers v. Commissioner of Internal Revenue

2 Citing cases

  1. Altman v. Comm'r of Internal Revenue

    53 T.C. 487 (U.S.T.C. 1969)

    It has often been held that the transportation expense to eliminate an environmental condition harmful to the taxpayer because of the disease or infirmity with which he is afflicted, will not be deductible as medical expense. See Bertha N. Rogers, 25 T.C.254 (1955), affd. 241 F.2d 552 0C.A. 8, 1957). We can admit some light exercise is the proper treatment for emphysema.

  2. Daniels v. Comm'r of Internal Revenue

    41 T.C. 324 (U.S.T.C. 1963)

    expenses ‘related to factors and equations of personal life and situation that leave them without the persuading certainty and undubious objectivity necessary to a tax deduction.’ Rodgers v. Commissioner, 241 F.2d 552, 555 (C.A. 8, 1957), affirming 25 T.C. 254 (1955). Even though the shelter was for an emergency, it was obviously designed as a place where petitioners could live for a possibly extended period.