Brown v. Commissioner
United States Tax Court
Held, amounts paid in 1968 by petitioner for Scientology processing for himself and his wife and for Scientology auditing for his wife at Hubbard College of Scientology and Hubbard Academy of Personal Independence and related travel expenses are not properly deductible as medical expenses under sec. 213, I.R.C. 1954.
1Opinion of the Court
Donald H. Brown, Petitioner v. Commissioner of Internal Revenue, Respondent
Brown v. Commissioner
Docket No. 7994-71
United States Tax Court
62 T.C. 551; 1974 U.S. Tax Ct. LEXIS 71; 62 T.C. No. 62;
July 30, 1974, Filed
Decision will be entered under Rule 155.
Held, amounts paid in 1968 by petitioner for Scientology processing for himself and his wife and for Scientology auditing for his wife at Hubbard College of Scientology and Hubbard Academy of Personal Independence and related travel expenses are not properly deductible as medical expenses under sec. 213, I.R.C. 1954.
Edward M. Cohen, for the…
2Cases cited9 opinions
- The Founding Church of Scientology of Washington, D.C. v. United StatesCourt of Appeals for the D.C. Circuit · 1969
- Havey v. CommissionerUnited States Tax Court · 1949
- James Donnelly v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- Donnelly v. CommissionerUnited States Tax Court · 1957
- Atkinson v. CommissionerUnited States Tax Court · 1965
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