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῎῎ Cohn v. U.S., N.D. Ind.῍῕ῒῑ^,῎ῐῌ^F.Supp.ΐ῔ῒ^. ῎῏ Willard v. C.I.R., Tax Ct.῍῕ῒῒ^,ῐῒ^T.C.ῒΐ῎^.

῎ῐSee, also,Clark v. C.I.R., Tax Ct.῍῕ῑΐ^,῎῕^T.C.῍῕ῒ, Randoiph v. Commis- sioner of Internal Revenue, U.S. Tax Ct.῍῕ΐῒ^,ῒΐ^T.C.ῐ῔῍^.

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῎ῑῐ῏ Joseph Bankman, Thomas D. Griffith, Katherine Pratt,Federal Income Tax,fourth edition, p.p.῎῎῍, aspen publishers,῎ῌῌῑ^.

῎ῑῑ῏ Rev. Rul.ΐ῏ῌ῎ῌ῍^.

῎ῑῒ῏ #r6s%ttuvjk"῍ The Service at one point took the position that the costs of smoking cessation were not medical ex- penses. Rev. Rul.ΐ῕ῌ῍ῒ῎. The Service has since changed its position, however, and ruled that smoking cessation costs are medical expenses because nicotine causes disease and is addictive. Rev. Rul.῕῕ῌ῎῔^.

῎ῑΐ῏ John K. McNulty,Federal Income Taxation of Individuals,at῎῔῎^{, West} Group,῍῕῕῕^.

῎ῑ῔῏ Ibid.

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