Cite as: 526 U. S. 66 (1999)
Thomas, J., dissenting
ices" to include "all forms of care that might loosely be described as 'medical.' " Ante, at 75. The majority does not explain, however, why "services" that are "medical" in nature are not "medical services." Not only is the definition that the majority rejects consistent with other uses of the term in federal law,2 it also avoids the anomalous result of holding that the services at issue in Tatro (as well as in this case), while not "medical services," would nonetheless qualify as medical care for federal income tax purposes. Ante, at 74-75.
The primary problem with Tatro, and the majority's reliance on it today, is that the Court focused on the provider of the services rather than the services themselves. We do not typically think that automotive services are limited to those provided by a mechanic, for example. Rather, anything done to repair or service a car, no matter who does the work, is thought to fall into that category. Similarly, the term "food service" is not generally thought to be limited to work performed by a chef. The term "medical" similarly does not support Tatro's provider-specific approach, but encompasses services that are "of, relating to, or concerned with physicians or with the practice of medicine." See Webster's Third New International Dictionary 1402 (1986) (emphasis added); see also id., at 1551 (defining "nurse" as "a person skilled in caring for and waiting on the infirm, the injured, or the sick; specif: one esp. trained to carry out such duties under the supervision of a physician").
2 See, e. g., 38 U. S. C. § 1701(6) ("The term 'medical services' includes, in addition to medical examination, treatment, and rehabilitative services— . . . surgical services, dental services . . . , optometric and podiatric services, . . . preventive health services, . . . [and] such consultation, professional counseling, training, and mental health services as are necessary in connection with the treatment"); § 101(28) ("The term 'nursing home care' means the accommodation of convalescents . . . who require nursing care and related medical services"); 26 U. S. C. § 213(d)(1) ("The term 'medical care' means amounts paid—. . . for the diagnosis, cure, mitigation, treatment, or prevention of disease").
81
Page: Index Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 NextLast modified: October 4, 2007