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.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.
Here's why 222,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 14,100 briefs, keyed to 189 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.