Greisdorf v. Commissioner
United States Tax Court
The petitioner-wife's daughter, a girl of average to above-average intelligence, suffered from an emotional disturbance which caused her to withdraw from reality and to be incapable of functioning normally at school. Upon the recommendation of a psychiatrist, the petitioners enrolled her in a private school which specialized in treating children with problems of this nature and in remedying their learning disabilities.
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The petitioner-wife's daughter, a girl of average to above-average intelligence, suffered from an emotional disturbance which caused her to withdraw from reality and to be incapable of functioning normally at school. Upon the recommendation of a psychiatrist, the petitioners enrolled her in a private school which specialized in treating children with problems of this nature and in remedying their learning disabilities. Held, the school was a "special school" within the meaning of sec. 1.213-1(e)(1)(v)(a), Income Tax Regs., and the tuition paid by the petitioners during the year in issue was…
1Opinion of the Court
OPINION
The petitioners claim that the total amounts paid by them in 1967 to the Mills School on behalf of Elizabeth, the petitioner-wife’s daughter, are deductible medical expenses under section 213 of the 1954 Code.2
Section 213 provides for a deduction of expenses paid during the taxable year for the medical care of a taxpayer’s dependent suffering from a disease. Expenditures made to treat emotional difficulties, such as those experienced by Elizabeth, may qualify under this section as expenses paid for medical caTe. Paul H. Ripple, 54 T.C. 1442 (1970); C. Fink Fischer, 50 T.C. 164 (1963);…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Fischer v. CommissionerUnited States Tax Court · 1968
- Hendrick v. CommissionerUnited States Tax Court · 1961
- Grunwald v. CommissionerUnited States Tax Court · 1968
- Ripple v. CommissionerUnited States Tax Court · 1970
3Cited by12 opinions
- Fay v. CommissionerUnited States Tax Court · 1981
- James R. Martin and Veneda R. Martin v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
- EMANUEL v. COMMISSIONERUnited States Tax Court · 2002
- Fay v. CommissionerUnited States Tax Court · 1981
- Fitzgerald v. CommissionerUnited States Tax Court · 1985
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