Iglesias v. Commissioner
United States Tax Court
During 1975, petitioner was a licensed physician and a second-year resident in a hospital based residency program in psychiatry. Petitioner received compensation and various fringe benefits from the hospital and for providing psychiatric consulting services to two other institutions. At the hospital, petitioner's duties involved treating psychiatric patients for psychiatric disorders.
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During 1975, petitioner was a licensed physician and a second-year resident in a hospital based residency program in psychiatry. Petitioner received compensation and various fringe benefits from the hospital and for providing psychiatric consulting services to two other institutions. At the hospital, petitioner's duties involved treating psychiatric patients for psychiatric disorders. In order to improve his skills as a physician providing psychiatric services to psychiatric patients, petitioner underwent psychoanalysis. Petitioner excluded $ 3,600 of his compensation as a fellowship grant…
1Opinion of the Court
Jose P. Iglesias, Petitioner v. Commissioner of Internal Revenue, Respondent
Iglesias v. Commissioner
Docket No. 12659-78
United States Tax Court
76 T.C. 1060; 1981 U.S. Tax Ct. LEXIS 108;
June 25, 1981, Filed
Decision will be entered under Rule 155.
During 1975, petitioner was a licensed physician and a second-year resident in a hospital based residency program in psychiatry. Petitioner received compensation and various fringe benefits from the hospital and for providing psychiatric consulting services to two other institutions. At the hospital, petitioner's duties involved treating psychiatric…
2Cases cited9 opinions
- Weiler v. CommissionerUnited States Tax Court · 1970
- Fisher v. CommissionerUnited States Tax Court · 1971
- Rosenthal v. CommissionerUnited States Tax Court · 1975
- Watson v. CommissionerUnited States Tax Court · 1959
- Dietz v. CommissionerUnited States Tax Court · 1974
4 more not listed; retrieve them via the Exa API.