Court Opinion

ID: 9456676
Source: CourtListenerOpinion
Date Created: 2023-08-04 20:00:00.24689+00
Date Added: 2024-06-11T17:35:04.310565
License: Public Domain

FAIRCHILD, Circuit Judge
(dissenting).
I respectfully dissent. Congress has surely denied deduction for some expenses of meals and lodging away from home even though incurred as an incident of obtaining medical care as defined in 26 U.S.C. § 213(e) (1) (A). The regulation, § 1.213-1 (e) (1) (v) draws the line by including as deductible those which are included in the cost of care in a hospital or other institution regularly furnishing related types of care or services. The hotel in the case before us provided no care, but ordinary hotel service, and the amount paid to it for meals and lodging does not seem to me to qualify under the regulation. The regulation, does not, in my opinion, exceed the appropriate bounds of administrative interpretation of the statute.