Winderman v. Commissioner

Decided September 14, 1959

United States Tax Court · decided 1959-09-14

Expenses incurred annually by taxpayer traveling from Los Angeles to New York and return in order to consult a physician in whom he had confidence held deductible as medical expenses where the primary purpose of such trips was to obtain the professional services of the physician and where he would not have otherwise made such trips.

Good law ✅— No negative treatment on recordhow we know

Decided 1959-09-14

How this case has been cited

Cited by 10 later decisions — most recently May 1982

2 federal appellate ·

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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¶1OPINION.

Raum, Judge:

¶2This case presents solely an issue of fact, which the Court determined at the conclusion of the trial and announced at that time. Both sides were in agreement that if petitioner’s trips to New York were taken primarily for medical purposes the controverted expenses are deductible. We heard the evidence and were fully satisfied that petitioner’s sole purpose in making the trips was to consult Dr. Greenwald professionally. He had confidence in Dr. Greenwald, and we know of no rule of law that would require him to seek out another physician in Los Angeles as a substitute for Dr. Greenwald. His trips to New York were made with the bona fide intention of obtaining the professional services of Dr. Greenwald. The expenses in controversy are deductible.

¶3Decision will be entered, for the 'petitioner.