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Minimum Competence · Oct 22, 2026 · 7m

This Day in Legal History: Moritz v. Commissioner

On October 22, 1970, the U.S. Tax Court denied a deduction claimed by Charles Moritz, a never-married man from Denver who worked as a book editor and paid a caregiver to look after his elderly mother so he could keep working. The tax code at the time allowed a deduction for those caregiving costs to women, widowers, divorced men, and men whose wives were incapacitated. A man who had never married didn’t qualify. Moritz, representing himself, argued that the rule was unfair. The Tax Court said the statute was clear and rejected his…