Ripple v. Commissioner
United States Tax Court
The petitioners' son was of normal intelligence but had difficulty reading. His lack of reading proficiency was caused, at least to some extent, by his emotional problems. The petitioners enrolled their son in a private school that provided an academic program with emphasis upon remedial reading.
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The petitioners' son was of normal intelligence but had difficulty reading. His lack of reading proficiency was caused, at least to some extent, by his emotional problems. The petitioners enrolled their son in a private school that provided an academic program with emphasis upon remedial reading. Held, the school was not a "special school" within the meaning of sec. 1.213-1(e)(v)(a), Income Tax Regs.Held, further, no part of the tuition was paid to the school for medical care within the meaning of sec. 213(e)(1), I.R.C. 1954.
1Opinion of the Court
OPINION
Section 213 of the Code allows a deduction for amounts paid for medical care for the treatment of a dependent suffering from a disease.3
David Nipple possessed the mental ability to read but had problems reading. His lack of reading proficiency was caused, at least to some extent, by his emotional difficulties. Expenditures made by the petitioners to treat their son’s emotional difficulties would fall within the definition of medical care. See C. Fink Fischer, 50 T.C. 164 (1968); Hobart J. Hendrick, 35 T.C. 1223 (1961).
The petitioners contend that the entire amount of the tuition paid…
2Cases cited3 opinions
- Fischer v. CommissionerUnited States Tax Court · 1968
- Hendrick v. CommissionerUnited States Tax Court · 1961
- Grunwald v. CommissionerUnited States Tax Court · 1968
3Cited by13 opinions
- Greisdorf v. CommissionerUnited States Tax Court · 1970
- 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
- Fay v. CommissionerUnited States Tax Court · 1981
- Greisdorf v. CommissionerUnited States Tax Court · 1970
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