Brown v. Commissioner
United States Tax Court
Held, amounts paid in 1968 by petitioner for Scientology processing for himself and his wife and for Scientology auditing for his wife at Hubbard College of Scientology and Hubbard Academy of Personal Independence and related travel expenses are not properly deductible as medical expenses under sec. 213, I.R.C. 1954.
1Opinion of the Court
Scott, Judge:
Respondent determined a deficiency in petitioner’s Federal income tax for the calendar year 1968 in the amount of $5,-546.24.
Some of the issues raised by the pleadings have been disposed of by the parties, leaving for decision whether payments made in 1968 by petitioner for Scientology auditing for himself and his wife by an ordained priest and for his wife at the Hubbard College of Scientology and the Hubbard Academy of Personal Independence and related travel expenses are deductible as medical expenses.
FINDINGS OF FACT
Some of the facts have been stipulated and are found…
2Cases cited8 opinions
- The Founding Church of Scientology of Washington, D.C. v. United StatesCourt of Appeals for the D.C. Circuit · 1969
- Havey v. CommissionerUnited States Tax Court · 1949
- James Donnelly v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- Donnelly v. CommissionerUnited States Tax Court · 1957
- Atkinson v. CommissionerUnited States Tax Court · 1965
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Jacobs v. CommissionerUnited States Tax Court · 1974
- Mattes v. CommissionerUnited States Tax Court · 1981
- Brown v. CommissionerUnited States Tax Court · 1974
- Gersten v. CommissionerUnited States Tax Court · 1980
- Jacobs v. CommissionerUnited States Tax Court · 1974
5 more not listed; retrieve them via the Exa API.