Lichterman v. Commissioner
United States Tax Court
The petitioners, residents of Memphis, Tennessee, had a 10-year-old son who suffered from asthma and who had a deep psychological problem induced by asthmatic attacks. Their doctor advised them to send the child to Arizona because of the beneficial climate there. The petitioner took his son to Tucson, Arizona, and, with the approval of the doctor, placed him in a private school.
Read the full summary
The petitioners, residents of Memphis, Tennessee, had a 10-year-old son who suffered from asthma and who had a deep psychological problem induced by asthmatic attacks. Their doctor advised them to send the child to Arizona because of the beneficial climate there. The petitioner took his son to Tucson, Arizona, and, with the approval of the doctor, placed him in a private school. While the school catered to asthmatic children and its personnel were trained in handling such children, it did not have medical personnel on its staff, and the record does not show that it was engaged in providing…
1Opinion of the Court
Atkins, Judge •
The respondent determined a deficiency in income tax for the taxable year 1955 in the amount of $1,585.74. The issue for decision is whether the respondent erred in disallowing as medical expense amounts paid to a school in Arizona attended by the petitioners’ son who was afflicted with asthma, and a portion of transportation and other expenses incurred by the parents in visiting the son.
findings of fact.
Some of the facts are stipulated and are incorporated herein by this reference.
The petitioners are husband and wife residing in Memphis, Tennessee. They filed a joint Federal…
2Cases cited9 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Stringham v. CommissionerUnited States Tax Court · 1949
- Carasso v. CommissionerUnited States Tax Court · 1960
- Commissioner of Internal Revenue v. Stringham. Stringham v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
4 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Fischer v. CommissionerUnited States Tax Court · 1968
- Atkinson v. CommissionerUnited States Tax Court · 1965
- Counts v. CommissionerUnited States Tax Court · 1964
- Rose v. CommissionerUnited States Tax Court · 1969
- Grunwald v. CommissionerUnited States Tax Court · 1968
17 more not listed; retrieve them via the Exa API.