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Full-Text Articles in Law
Aids And Government: A Plan Of Action?, Taunya Lovell Banks
Aids And Government: A Plan Of Action?, Taunya Lovell Banks
Michigan Law Review
A Review of Report of the Presidential Commission on the Human Immunodeficiency Virus Epidemic by Washington: U.S. Government Printing Office
A Need For Caring, Judith Areen
A Need For Caring, Judith Areen
Michigan Law Review
A Review of AIDS and the Law: A Guide for the Public edited by Harlon L. Dalton, Scott Burris and the Yale AIDS Law Project
Deducting The Cost Of Smoking Cessation Programs Under Internal Revenue Code Section 213, Michigan Law Review
Deducting The Cost Of Smoking Cessation Programs Under Internal Revenue Code Section 213, Michigan Law Review
Michigan Law Review
This Note argues that enrollment fees for a smoking cessation program should be classified as deductible medical expenses. Part I defends this conclusion without questioning the accepted interpretation of section 213(e). Recent medical evidence indicates that the nicotine addiction that cessation program patients seek to break is itself a disease. And even prior to the onset of more serious health consequences, sustained cigarette smoking significantly impairs the functioning of the lungs and heart. Under this analysis, enrollment fees should be deductible as expenses for the treatment of an existing disease or defect, and as "amounts paid . . . for …
The Politics Of Cancer, Michigan Law Review
The Politics Of Cancer, Michigan Law Review
Michigan Law Review
A Review of The Politics of Cancer by Samuel S. Epstein