Fay v. Commissioner
United States Tax Court
Petitioners sent two of their children to Whitby School, Greenwich, Conn., in 1975. Both had learning disabilities. Whitby School is a private school which employs the Montessori method and offers a regular curriculum supplemented by a special program for language development. A fee in addition to the regular tuition is charged for the language development program. About 15 percent of the students attend this program.
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Petitioners sent two of their children to Whitby School, Greenwich, Conn., in 1975. Both had learning disabilities. Whitby School is a private school which employs the Montessori method and offers a regular curriculum supplemented by a special program for language development. A fee in addition to the regular tuition is charged for the language development program. About 15 percent of the students attend this program. Both of petitioners' children attended the school and the language development program in 1975, and petitioners paid $ 5,115.45 for regular tuition and $ 1,800 for the language…
1Opinion of the Court
Lawrence F. Fay and Mary M. Fay, Petitioners v. Commissioner of Internal Revenue, Respondent
Fay v. Commissioner
Docket No. 883-78
United States Tax Court
76 T.C. 408; 1981 U.S. Tax Ct. LEXIS 165;
February 26, 1981, Filed
Decision will be entered under Rule 155.
Petitioners sent two of their children to Whitby School, Greenwich, Conn., in 1975. Both had learning disabilities. Whitby School is a private school which employs the Montessori method and offers a regular curriculum supplemented by a special program for language development. A fee in addition to the regular tuition is charged for the…
2Cases cited8 opinions
- Fischer v. CommissionerUnited States Tax Court · 1968
- Hendrick v. CommissionerUnited States Tax Court · 1961
- Jacobs v. CommissionerUnited States Tax Court · 1974
- Lichterman v. CommissionerUnited States Tax Court · 1961
- Grunwald v. CommissionerUnited States Tax Court · 1968
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