TAYLOR V. COMMISSIONER
54 T.C.M. 129 (1987)
NATURE OF THE CASE: This was a dispute over a lawn mowing deduction because of severe
allergies. Taylor (P) appealed to the Tax Court from a denial of lawn mowing expenses.
FACTS: Taylor (P) was instructed by his doctor not to mow his lawn because of his severe
allergies. P paid $178 to have his lawn mowed in 1982 and claimed a medical expense
deduction.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
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