Rev. Rul. 78-325
Rev. Rul. 78-325; 1978-2 C.B. 124
- Cross-Reference
26 CFR 1.213-1: Medical, dental, etc., expenses.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
FACTS
A taxpayer whose physician prescribed the use of laetrile for medical treatment of the taxpayer's illness purchased and used the prescribed quantity of that drug in a locality where the sale and use of laetrile are legal.
LAW
Section 1.213-1(e)(2) of the Income Tax Regulations provides, in part, that the term "medicine and drugs" shall include only items that are legally procured and generally accepted as falling within the category of medicine and drugs.
HOLDING
Amounts paid by the taxpayer for laetrile are amounts paid for medicine and drugs and are deductible as medical expenses under section 213 of the Internal Revenue Code of 1954, subject to the limitations provided therein.
- Cross-Reference
26 CFR 1.213-1: Medical, dental, etc., expenses.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available