Greenberg v. Commissioner
United States Tax Court
Held, the expenses of a psychiatrist for psychoanalytic training were not deductible under circumstances which cannot be distinguished from the circumstances present in Arnold Namrow, 33 T.C. 419 (1959), affd. 288 F. 2d 648, and Grant Gilmore, 38 T.C. 765.
1Opinion of the Court
Muuroney, Judge:
Respondent determined a deficiency in petitioners’ 1961 income tax in the amount of $894.30. The issue is whether Ramon M. Greenberg, who will be called petitioner, is entitled to a deduction for the amount he paid in 1961 for psychoanalytic training at the Boston Psychoanalytic Institute.
FINDINGS OF FACT
Some of the facts have been stipulated and they are found accordingly.
Petitioner is by profession a psychiatrist. The minimum qualification of a doctor as a psychiatrist is achieved by graduation from a recognized medical school, 1 year of general internship, and 1 year of…
2Cases cited4 opinions
- Arnold Namrow and Lillian Namrow, and Jay C. Maxwell and Dorothy N. Maxwell v. Commissioner of Internal RevnueCourt of Appeals for the Fourth Circuit · 1961
- Namrow v. CommissionerUnited States Tax Court · 1959
- Gilmore v. CommissionerUnited States Tax Court · 1962
- Markham v. United StatesDistrict Court, S.D. New York · 1965
3Cited by13 opinions
- Voigt v. CommissionerUnited States Tax Court · 1980
- Burnstein v. CommissionerUnited States Tax Court · 1976
- Baker v. CommissionerUnited States Tax Court · 1968
- Baker v. CommissionerUnited States Tax Court · 1968
- Burnstein v. CommissionerUnited States Tax Court · 1976
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