Legal Opinion
Irving Seth Levine and Grace F. Levine v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 6, 1982No. 31, Docket 82-4035PublishedCited by 7 opinions
1Opinion of the Court
CARDAMONE, Circuit Judge:
Grace and Irving Levine are Connecticut residents who appeal from a decision of the United States Tax Court entered on October 21, 1981 by Judge Sheldon V. Ekman which denied them a medical expense deduction for costs associated with maintaining their mentally ill son in an outpatient psychotherapeutic arrangement in Topeka, Kansas. Since we believe that the Tax Court correctly ruled that the expenses in question are not deductible, we affirm. We are not unsympathetic to the argument presented by Mrs. Levine and to the efforts she and her husband are making to provide…
2Cases cited8 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Jacobs v. CommissionerUnited States Tax Court · 1974
- W. Lawrence Oliver and Hazel P. Oliver v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- Carl A. Gerstacker and Jayne H. Gerstacker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Daniel S. W. Kelly and Constance L. Kelly v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Baker v. Comm'rUnited States Tax Court · 2004
- Baker v. Comm'rUnited States Tax Court · 2004
- Bloom v. CommissionerUnited States Tax Court · 1984
- Delbert L. and Margaret J. Baker v. CommissionerUnited States Tax Court · 2004
- Fitzgerald v. CommissionerUnited States Tax Court · 1985
2 more not listed; retrieve them via the Exa API.