Grunwald v. Commissioner
United States Tax Court
Held, that regular tuition paid by petitioners for the education of their blind son at a private college-preparatory school is not deductible as a "medical care" expense under sec. 213, I.R.C. 1954.
1Opinion of the Court
Dawson, Judge:
Respondent determined a deficiency in petitioners’ income tax for the year 1964 in the amount of $195.91.
The only issue for decision is whether tuition paid by petitioners in 1964 for the education of their blind son at the Morgan Park Academy is deductible as an expense for medical care under section 213.1
FINDINGS OF FACT
Some of the facts are stipulated and are found accordingly.
Arnold P. Grunwald and Grete M. Grunwald (herein called petitioners) are husband and wife, who were legal residents of Chicago, Ill., at the time they filed their petition in this proceeding. They filed…
2Cases cited5 opinions
- Havey v. CommissionerUnited States Tax Court · 1949
- Hendrick v. CommissionerUnited States Tax Court · 1961
- Abegg v. CommissionerUnited States Tax Court · 1968
- Atkinson v. CommissionerUnited States Tax Court · 1965
- Lichterman v. CommissionerUnited States Tax Court · 1961
3Cited by18 opinions
- Ripple v. CommissionerUnited States Tax Court · 1970
- Greisdorf v. CommissionerUnited States Tax Court · 1970
- Brown v. CommissionerUnited States Tax Court · 1974
- Fay v. CommissionerUnited States Tax Court · 1981
- James R. Martin and Veneda R. Martin v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
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