Adam Gajewski

Tax Assignment 1

1. Rev. Rul. 79-151, 1979-1 C.B. 116. The cost of an individual's participation in a
weight reduction program that is not for the purpose of curing any specific ailment or
disease, but for the purpose of improving the individual's appearance, health, and sense of
well-being, is not deductible as a medical expense.
2. Treas. Reg 1.213-1.
3. Rev. Rul.87-41, 1987-1 CB 296.
4. Haverly and Averly v. United States of America, U. S. Court of
Appeals, 7th Circuit, No. 74-1457, 513 F2d 224, 3/20/75,
5. A) Feb. 18, 1971 B) The government won the case
6. A) The Supreme Court was asked to hear the case and ruled in favor of
the government. B) Frederick v. United States of America, U. S. Court
of Appeals, 8th Circuit, No. 78-1853, 603 F2d 1292, 8/8/79
7. Keogh v. Commissioner of Internal Revenue, U. S. Court of Appeals, 9th
Circuit, No. 81-7780, 713 F2d 496, 8/17/83
8. The governor may exclude the value of staying in the governors
residence from his gross income. Standard Federal Tax Reporter
(2016),7222.48,Meals and Lodging Furnished by Employer:
Government employees

9. The IRS is correct and won the case. Green v. Commissioner of Internal
Revenue, U.S. Court of Appeals, 2nd Circuit, 88-4015, 5/16/88, 846 F2d
870