Document: 369 U.S. 499 82 S.Ct. 881 8 L.Ed.2d 65 COMMISSIONER OF INTERNAL REVENUE, Petitioner,v.Sally L. BILDER, etc. No. 384. Argued March 29, 1962. Decided April 30, Stephen J. Pollak, Washington, D.C., for petitioner. Martin D. Cohen, Newark, N.J., respondent. Mr. Justice HARLAN delivered the opinion of Court. 1 This case concerns deductibility as an expense 'medical care,' under § 213 Internal Revenue Code 1954, 26 U.S.C. 213, U.S.C.A. rent paid by a taxpayer apartment in Florida, where he was ordered his physician, part regimen medical treatment to spend winter months.1 2 The taxpayer, now deceased, attorney practicing law New Jersey. In December 1953, when 43 years age and had suffered four heart attacks during previous eight years, advised specialist season warm climate. wife three-year-old daughter proceeded immediately Fort Lauderdale, they resided ensuing three months rented $1,500. Two succeeding were also spent Lauderdale $829. 3 claimed two rental payments deductible expenses 1954 1955 income tax returns. These deductions disallowed their entirety Commissioner.2 Tax Court reversed Commissioner's determination extent one-third deductions, finding that proportion total attributable taxpayer's own living accommodations. remaining two-thirds it attributed accommodations child, whose presence, concluded, not been shown be necessary illness. 33 T.C. 155. 4 On cross-appeals from decision Court, Appeals held, divided vote, full care' within meaning 213. 289 F.2d 291. Because subsequent contrary holding Second Circuit, Carasso v. Commissioner, 292 367, need uniform rule on point, we granted certiorari resolve conflict. 368 912, 193, 7 130. 5 Commissioner concedes prior enactment sort made recognized expenses. because 23(x) 1939, though expressly authorizing only 'amounts diagnosis, cure, mitigation, treatment, or prevention disease,'3 construed include 'travel primarily essential * alleviation physical mental defect illness,' Treasury Regulations 111, 29.23(x)—1, cost meals lodging such travel, I.T. 3786, 1946—1 Cum.Bull. 76. See, e.g., Stringham 12 580, aff'd, 6 Cir., 183 579; Rev.Rule 55—261, 1955—1 307. maintains, however, purpose Congress, enacting 213(e)(1)(A) Code, albeit language identical used 1939 (compare notes 3, supra), deny all personal incidental other than transportation patient alone, exception having added subdivision (B) definition 213(e)(1). Note 1, supra. We consider position unassailable light congressional explicitly revealed House Senate Committee Reports bill. reports, anticipating precise situation before us, state: 'Subsection (e) defines care mean amounts diseases affecting any structure function body (including accident health insurance), care. deduction permitted 'transportation clarifies existing specifically excludes while away home receiving treatment. For example, if doctor prescribes must go Florida order alleviate specific chronic ailments escape unfavorable climatic conditions which have proven injurious travel is prescribed reasons general improvement patient's health, would but there. However, appendectomy chose operation even costs deductible. subsection intended otherwise change definitions care, ordinary ambulance nor food provided hospital bill.' H.R.Rep.No.1337, 83d Cong., 2d Sess. A60 (1954); S.Rep.No.1622, 219—220 (1954), U.S.Code Congressional Administrative News p. 4197.4 (Emphasis supplied.) 9 Since predecessor statute, construed, may well true spoke inartistically referred mere clarification 'existing law,' although will noted report what being done pro tanto 'change' 'the care.' Yet Congress' exclude new bill unmistakable these authoritative pronouncements, ibid.; cf. Budget Message President Fiscal Year 1955, H.R. 10 Doc.No.264, M17 Memorandum Joint Taxation, Hearings 24 Under Secretary Treasury, id., at 103. It factor controlling importance here.5 11 whether warranted disregarding unequivocal expressions legislative intent statute so written permit no reasonable construction urged behalf taxpayer. Compare Boston Sand & Gravel Co. United States, 278 41, 48, 49 52, 53, 73 L.Ed. 170; States Dickerson, 310 554, 561—562, 60 1034, 1038, 84 1356; Harrison Northern Trust Co., 317 476, 479, 63 361, 362, 87 407. See Association Westinghouse Salaried Employees Elec. Corp., 348 437, 444, 75 489, 491, 99 510. Even initial respecting similar 'susceptible variety conflicting interpretations,' 583. Court's conclusion earlier affirmed Appeals, 579, acquiesced necessarily rested emerged study history enactment. So too this case, turns words re-enacted based examination provision Code. foreclose reading take deductions. Reversed. 13 DOUGLAS affirm judgment below given Judge Kalodner, 14 FRANKFURTER took case. 15 WHITE consideration Section allows computing net taxable year, compensated insurance otherwise, spouse, dependent *.' Subdivision (e)(1) paid'— '(A) disease, ('B) subparagraph (A).' sojourn vacation purposes 'a necessity primary disease' suffering, i.e., atherosclerosis. T.C., 157. each returns $250 transportion between Newark Lauderdale. Although initially deduction, thereafter its allowance 127(a) Act 1942, 56 Stat. 825. provided, pertinent part: '(In there shall allowed deductions) term subsection, insurance).' substance set forth both has embodied interpreting 213: '(iv) Expenses rendition are amount allowable climate ailment, hand, undertaken merely neither If chooses purely considerations another locality (such resort area) (except bill) deductible.' Income (1954 Code) 1.213—1(e)(1)(iv). explicitness renders unnecessary alternative argument face precludes (1) 262 262, 'personal, living, family expenses' '(e)xcept chapter,' (2) apart 'transportation' 213(e)(1)(B), express can found statute. And equitable respondent brings bear support her course beside point since give effect accordance with clearly manifested Congress.

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