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
Lawrence D. Greisdorf and Marianne C. A. Greisdorf, Petitioners v. Commissioner of Internal Revenue, Respondent
Greisdorf v. Commissioner
Docket No. 4699-69SC
United States Tax Court
54 T.C. 1684; 1970 U.S. Tax Ct. LEXIS 73;
August 31, 1970, Filed
Decision will be entered under Rule 50.
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…
2Cases cited6 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
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