Taylor v. Commissioner
United States Tax Court
54 T.C.M. 129 (1987)
Relevant factsFree
Taylor's (plaintiff) doctor instructed him not to mow his lawn due to severe allergies, and Taylor deducted his resulting lawn-care costs as medical expenses; the commissioner (defendant) disallowed the deduction as a personal expense.
IssueFree
Whether the personal expense of following a doctor's recommendation is deductible as a medical-care expense under federal tax law.