Legal Opinion
Arnold Namrow and Lillian Namrow, and Jay C. Maxwell and Dorothy N. Maxwell v. Commissioner of Internal Revnue
Court of Appeals for the Fourth Circuit
Decided March 27, 1961No. 8126PublishedCited by 35 opinions
1Opinion of the Court
SOPER, Circuit Judge.
Upon this petition for review we must decide whether there is sufficient evidence to sustain the ruling of the Tax Court that expenditures made by two psychiatrists in order to qualify themselves to practice psychoanalyses are not deductible in computing their taxable income. The Commissioner of Internal Revenue determined a deficiency against Dr. Arnold Namrow and his wife for the year 1954 in the sum of $376.84, and against Dr. Jay C. Maxwell and his wife for 1954 and 1955 in the respective sums of $290.90 and $639.44. The cases were consolidated for trial and the…
2Cases cited12 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Weiss v. StearnSupreme Court of the United States · 1924
- Lilly v. CommissionerSupreme Court of the United States · 1952
- Hill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
7 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Carlucci v. CommissionerUnited States Tax Court · 1962
- Sandt v. CommissionerCourt of Appeals for the Third Circuit · 1962
- Fred W. Amend Co. v. CommissionerUnited States Tax Court · 1970
- Ramon M. Greenberg v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1966
- Voigt v. CommissionerUnited States Tax Court · 1980
30 more not listed; retrieve them via the Exa API.