Atkinson v. Commissioner
United States Tax Court
The doctor of petitioners' young son prescribed, for his poor adjustment to a public school and the home environment, attendance at any boarding school where a system of discipline would be maintained at all times. The purpose was to bring about the son's better adjustment through different environment and discipline, and was not to obtain medical treatment or care. Petitioners selected such school.
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The doctor of petitioners' young son prescribed, for his poor adjustment to a public school and the home environment, attendance at any boarding school where a system of discipline would be maintained at all times. The purpose was to bring about the son's better adjustment through different environment and discipline, and was not to obtain medical treatment or care. Petitioners selected such school. It was not equipped to furnish and did not provide any medical services or care to any of the students or petitioners' son. Attendance at the school was generally beneficial and helped him to…
1Opinion of the Court
HaeRon, Judge:
The Commissioner determined a deficiency in income tax for the taxable year 1961 in the amount of $650.91.
Petitioners’ son attended a boarding school, a military academy, to which petitioners paid $1,824 during 1961 for his tuition, room and board, and other school expenses. The school did not provide any special medical care or treatment for petitioners’ son. The only issue is whether the $1,824 is deductible as a medical expense under section 218 (a) and (e), 1954 Code; or whether the expenditure is a personal expense the deduction of which is proscribed by section 262.
FINDINGS…
2Cases cited10 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Commissioner v. BilderSupreme Court of the United States · 1962
- Stringham v. CommissionerUnited States Tax Court · 1949
- Carasso v. CommissionerUnited States Tax Court · 1960
5 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Fischer v. CommissionerUnited States Tax Court · 1968
- Jacobs v. CommissionerUnited States Tax Court · 1974
- Grunwald v. CommissionerUnited States Tax Court · 1968
- Gerstacker v. CommissionerUnited States Tax Court · 1968
- Brown v. CommissionerUnited States Tax Court · 1974
25 more not listed; retrieve them via the Exa API.