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  • Montgomery v. CommissionerMontgomery v. Commissioner
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Montgomery v. Commissioner

United States Court of Appeals for the Sixth Circuit
428 F.2d 243 (1970)


To receive medical care, Morris Montgomery (plaintiff) and his wife made three round trips between their home in Kentucky and a clinic in Minnesota. While in transit during these round trips, the Montgomerys incurred food and lodging costs, which they deducted from their federal taxes as expenses for medically related transportation. The commissioner of internal revenue (commissioner) (defendant) determined that the Montgomerys’ food and lodging costs were not tax-deductible medical expenses under § 213 of the Internal Revenue Code of 1954 (1954 code). The commissioner disallowed the deduction. The Montgomerys petitioned the tax court for a redetermination, and the tax court found for the Montgomerys. The commissioner appealed.

Rule of Law


Holding and Reasoning (Celebrezze, J.)

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