Lewis v. Commissioner
United States Tax Court
Petitioner, a doctor, developed a nutritional treatment program of combating debilitating and degenerative diseases. Petitioner founded a health clinic in order to put his program into effect. The clinic, operated in conjunction with his general medical practice, is supervised by petitioner, who employs nurses and others to assist him. In the medical offices, in addition to those on the nutritional program, other patients are treated by petitioner.
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Petitioner, a doctor, developed a nutritional treatment program of combating debilitating and degenerative diseases. Petitioner founded a health clinic in order to put his program into effect. The clinic, operated in conjunction with his general medical practice, is supervised by petitioner, who employs nurses and others to assist him. In the medical offices, in addition to those on the nutritional program, other patients are treated by petitioner. Visits by clinic patients totaled between 8,000 and 9,000 a year. Each patient was charged $ 10 per month rather than a fee based on the number of…
1Opinion of the Court
Howard T. Lewis, Jr., and Marilyn N. Lewis, Petitioners, v. Commissioner of Internal Revenue, Respondent
Lewis v. Commissioner
Docket No. 91725
United States Tax Court
42 T.C. 885; 1964 U.S. Tax Ct. LEXIS 60;
August 17, 1964, Filed
Decision will be entered under Rule 50.
Petitioner, a doctor, developed a nutritional treatment program of combating debilitating and degenerative diseases. Petitioner founded a health clinic in order to put his program into effect. The clinic, operated in conjunction with his general medical practice, is supervised by petitioner, who employs nurses and others to assist…
2Cases cited8 opinions
- Sperapani v. CommissionerUnited States Tax Court · 1964
- Fuller & Smith v. RoutzahnDistrict Court, N.D. Ohio · 1927
- Whittelsey, Inc. v. CommissionerUnited States Tax Court · 1947
- Nichols v. CommissionerUnited States Tax Court · 1959
- Lewis v. CommissionerUnited States Tax Court · 1964
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