Fay v. Commissioner
United States Tax Court
Petitioners sent two of their children to Whitby School, Greenwich, Conn., in 1975. Both had learning disabilities. Whitby School is a private school which employs the Montessori method and offers a regular curriculum supplemented by a special program for language development. A fee in addition to the regular tuition is charged for the language development program. About 15 percent of the students attend this program.
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Petitioners sent two of their children to Whitby School, Greenwich, Conn., in 1975. Both had learning disabilities. Whitby School is a private school which employs the Montessori method and offers a regular curriculum supplemented by a special program for language development. A fee in addition to the regular tuition is charged for the language development program. About 15 percent of the students attend this program. Both of petitioners' children attended the school and the language development program in 1975, and petitioners paid $ 5,115.45 for regular tuition and $ 1,800 for the language…
1Opinion of the Court
Drennen, Judge:
Respondent determined deficiencies in petitioners’ income tax for 1975 in the amount of $3,244.26. Due to concessions by the parties, the only issue for decision is whether the tuition paid by petitioners in 1975 for the attendance of two of their children at Whitby School, or any part thereof, is deductible by them as medical expense.
FINDINGS OF FACT
The stipulated facts are so found.
Petitioners, husband and wife, were residents of Bedford, N.Y., when their petition herein was filed. They delinquently filed a joint income tax return for the year 1975 with the Internal Revenue…
2Cases cited7 opinions
- Fischer v. CommissionerUnited States Tax Court · 1968
- Hendrick v. CommissionerUnited States Tax Court · 1961
- Jacobs v. CommissionerUnited States Tax Court · 1974
- Lichterman v. CommissionerUnited States Tax Court · 1961
- Grunwald v. CommissionerUnited States Tax Court · 1968
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Orange & Rockland Utilities, Inc. v. CommissionerUnited States Tax Court · 1986
- O'Donnabhain v. CommissionerUnited States Tax Court · 2010
- Coyne v. CommissionerUnited States Tax Court · 1982
- EMANUEL v. COMMISSIONERUnited States Tax Court · 2002
- Fay v. CommissionerUnited States Tax Court · 1981
5 more not listed; retrieve them via the Exa API.