Voigt v. Commissioner
United States Tax Court
Held, psychoanalysis costs are deductible educational expenses for petitioner wife, a clinical social worker, because the analysis improved the diagnostic and treatment skills required in her employment as a psychotherapist and was undertaken neither to meet the minimum requirements of a clinical social worker nor to qualify her for a new trade or business.
1Opinion of the Court
Tietjens, Judge:
Respondent determined a deficiency of $3,131.93 in petitioners’ Federal income tax for 1975. The issues for our determination are (1) whether petitioner Marilyn P. Voigt's expenses for psychoanalysis are deductible under section 1621 as ordinary and necessary business expenses; and (2) whether, alternatively, her costs for psychoanalysis are deductible under section 213 as medical deductions.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation and attached exhibits are incorporated herein by reference.2
At the time they filed their petition,…
2Cases cited13 opinions
- Carroll v. CommissionerUnited States Tax Court · 1968
- James A. And Isabelle Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Watson v. CommissionerUnited States Tax Court · 1959
- Arnold Namrow and Lillian Namrow, and Jay C. Maxwell and Dorothy N. Maxwell v. Commissioner of Internal RevnueCourt of Appeals for the Fourth Circuit · 1961
- Namrow v. CommissionerUnited States Tax Court · 1959
8 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Boser v. CommissionerUnited States Tax Court · 1981
- Mason v. CommissionerUnited States Tax Court · 1982
- Iglesias v. CommissionerUnited States Tax Court · 1981
- Stricker v. CommissionerUnited States Tax Court · 1995
- Wott v. CommissionerUnited States Tax Court · 1986
10 more not listed; retrieve them via the Exa API.