The tax year in issue is 1968. At that time Moritz was a resident of Denver and was a single man who had never married.
214. Mrs. Moritz refused to enter a nursing home. The question was not discussed by the Tax Court. EXPENSES FOR CARE OF CERTAIN DEPENDENTS.Petitioner Charles E. Moritz, resided in Denver, Colo., at the time of the filing of the petition herein.

— For purposes of this section—(2) WIDOWER. Hearings before Senate Committee on Finance on H. R. 830, 83d Cong., 2d Sess., p. 1798 (1954).In 1961 petitioner hired Miss Cleeta L. Stewart to assist him in the care of his mother, in order that he could gain the freedom required for his extensive travel and for accomplishment of office work at home.Miss Stewart's duties involved assisting petitioner's mother in dressing, grooming, and personal hygiene. Moritz vs. Commissioner, Ginsburg's first gender discrimination case, is featured in the film, according to Time.

Sec. The Government argues that the stipulation did not establish that the taxpayer was qualified or able to furnish the type of care required; that his supplying the care himself was not a realistic alternative to his being employed; and that proof was lacking that he would have been able to supply and would have supplied the required care had he given up his employment. CHARLES E. MORITZ, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT United States Tax Court. 26 U.S.C.A. (3) if the provision denying the deduction to a man who has not married is invalid, whether this limiting provision or all the provisions dealing with such deduction would be held unconstitutional. He maintained an office in his home in Denver where he was engaged in manuscript evaluation and extensive correspondence. — The term "widower" includes an unmarried individual who is legally separated from his spouse under a decree of divorce or of separate maintenance.All of the facts are stipulated and are so found.clearly reflects this purpose by specifying who is entitled to the deduction. During all of 1968, Mrs. Moritz was physically and mentally incapable of caring for herself.SEC. 1972) case opinion from the US Court of Appeals for the Tenth Circuit Click the citation to see the full text of the cited case. Moreover, the sevices performed by Miss Stewart, as detailed in the record, were in the nature of general care and not specialized medical attention which Moritz could not give. In sum, the petitioner was an unmarried male who was responsible for the care of his elderly mother.

1972) – arose from the IRS’s denial of the “caregiver deduction” to the male plaintiff under Internal Revenue Code section 214. His attendance was required at conventions and gatherings of life science professionals throughout the continental United States.We turn to the issues outlined above, which we feel are dispositive.For these reasons we conclude that the taxpayer was entitled to the deduction claimed and the decision of the Tax Court is accordingly reversed.Second, the Government argues that the statutory denial of the deduction to men who have not married is not invalid under due process principles. (a) Separability clause.-If any provision of this title, or the application thereof to any person or circumstances, is held invalid, the remainder of the title, and the application of such provision to other persons or circumstances, shall not be affected thereby. It says that the deduction provisions are a matter of legislative grace, and that classifications per se are not unlawful.
Miss Stewart prepared Mrs. Moritz's meals; changed and washed clothes, bed and bath linens; and performed other household chores.Petitioner paid Miss Stewart $1,250 in 1968.

denied, 400 U.S. 853, 91 S. Ct. 53, 27 L. Ed. On his 1968 return petitioner deducted $600 for "Household help for invalid mother."

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