Montgomery v. Commissioner
United States Court of Appeals for the Sixth Circuit
428 F.2d 243 (1970)
Relevant factsFree
Morris Montgomery and his wife (plaintiffs) made three round trips between their Kentucky home and a Minnesota clinic for medical care, deducting the food and lodging costs incurred during transit as medically related transportation expenses. The Commissioner of Internal Revenue (defendant) disallowed the deduction, and the tax court ruled for the Montgomerys; the Commissioner appealed.
IssueFree
Whether a federal taxpayer's food and lodging costs incurred during medically related transportation are tax-deductible medical expenses.