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.

This section contains the nature of the case and procedural background.

The legal issues presented in this case will be displayed here.

The court's holding and decision will be displayed here.

Legal analysis from Dean's Law Dictionary will be displayed here.