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Taylor v. Commissioner

United States Tax Court
54 T.C.M. 129 (1987)


Facts

George Taylor (plaintiff) suffered from severe allergies. Because of these allergies, Taylor’s doctor instructed him to not mow his lawn. Taylor claimed a medical-care tax deduction equal to the amount he spent on lawn care. The federal tax commissioner (commissioner) (defendant) denied the tax deduction, asserting that the lawncare costs were personal expenses, not medical-care expenses. Taylor petitioned the United States Tax Court for a redetermination.

Rule of Law

Issue

Holding and Reasoning (Scott, J.)

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