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.
Read the full summary
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
Wilbur, Judge:
Respondent determined a deficiency in petitioner’s Federal income tax for the taxable year 1975 in the amount of $3,328.60, and an addition to the tax pursuant to section 6651(a)1 in the amount of $832.15. Due to concessions by the parties, the remaining issues for our decision are:(1) Whether $3,600 of the amount received by petitioner as a second-year resident during the taxable year 1975 is excludable from gross income as a fellowship under section 117;(2) Whether expenses petitioner incurred in undergoing psychoanalysis qualify as ordinary and necessary business expenses…
2Cases cited8 opinions
- Weiler v. CommissionerUnited States Tax Court · 1970
- Fisher v. CommissionerUnited States Tax Court · 1971
- Watson v. CommissionerUnited States Tax Court · 1959
- Dietz v. CommissionerUnited States Tax Court · 1974
- Adams v. CommissionerUnited States Tax Court · 1978
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Mason v. CommissionerUnited States Tax Court · 1982
- Iglesias v. CommissionerUnited States Tax Court · 1981
- Porter v. CommissionerUnited States Tax Court · 1986