Namrow v. Commissioner
United States Tax Court
The Washington and Chicago Psychoanalytic Institutes are schools for the training of psychiatrists in the theory and practice of psychoanalysis.
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The Washington and Chicago Psychoanalytic Institutes are schools for the training of psychiatrists in the theory and practice of psychoanalysis. Held, the educational expenses of two psychiatrists incurred by them in connection with their attendance at the institutes, were to obtain new or substantial advancement in position and to satisfy the minimum requirements for each to establish himself as a practitioner in the special technique of psychoanalysis, within section 1.162-5, Income Tax Regs., 1958-1 C.B. 67, and such expenditures were not deductible as business expenses under section 162,…
1Opinion of the Court
Mulroney, Judge:
Respondent determined a deficiency in income taxes of petitioners Arnold Namrow and Lillian Namrow in Docket No. 66376 for 1954 in the sum of $376.84 and refused to allow said petitioners claimed overpayment of Federal income tax for said year in the sum of $129.22. Respondent also determined deficiencies in the income taxes of petitioners Jay C. Maxwell and Dorothy N. Maxwell in Docket No. 67914, for the years 1954 and 1955 in the sums of $290.90 and $639.44, respectively.
The two dockets were consolidated for trial upon joint motion of petitioners because of the similarity of…
2Cases cited1 opinion
- Watson v. CommissionerUnited States Tax Court · 1959
3Cited by33 opinions
- Carlucci v. CommissionerUnited States Tax Court · 1962
- Furner v. Comm'rUnited States Tax Court · 1966
- Booth v. CommissionerUnited States Tax Court · 1961
- Ramon M. Greenberg v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1966
- Voigt v. CommissionerUnited States Tax Court · 1980
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