Greenberg v. Commissioner
United States Tax Court
Held, the expenses of a psychiatrist for psychoanalytic training were not deductible under circumstances which cannot be distinguished from the circumstances present in Arnold Namrow, 33 T.C. 419 (1959), affd. 288 F. 2d 648, and Grant Gilmore, 38 T.C. 765.
1Opinion of the Court
Ramon M. Greenberg and Shirley J. Greenberg, Petitioners, v. Commissioner of Internal Revenue, Respondent
Greenberg v. Commissioner
Docket No. 1661-64
United States Tax Court
45 T.C. 480; 1966 U.S. Tax Ct. LEXIS 138;
February 24, 1966, Filed
Decision will be entered for the respondent.
Held, the expenses of a psychiatrist for psychoanalytic training were not deductible under circumstances which cannot be distinguished from the circumstances present in Arnold Namrow, 33 T.C. 419 (1959), affd. 288 F. 2d 648, and Grant Gilmore, 38 T.C. 765.
Jack H. Calechman, for the petitioners.
Albert R. Doyle, for the…
Also in this document: Concurrence; Dissent · Fay; Dissent · Dawson; Dissent · Tannenwald.
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Reese v. CommissionerUnited States Tax Court · 1966
- Carlucci v. CommissionerUnited States Tax Court · 1962
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