Van Kirk v. Commissioner
United States Tax Court
Ps' minor son, M, had emotional and learning problems which hindered his achievement in the public schools. With a doctor's approval, Ps sent M to a private school for boys with learning disabilities.
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Ps' minor son, M, had emotional and learning problems which hindered his achievement in the public schools. With a doctor's approval, Ps sent M to a private school for boys with learning disabilities. There, M received disciplined and personalized teaching in classes which were limited to 4 students, but he received no medical or psychological therapy.Held, the private school was not a "special school" under sec. 1.213-1(e)(1)(v)(a), Income Tax Regs., since the ordinary education provided by it was not incidental to medical care, and therefore, the payments to the school are not deductible as…
1Opinion of the Court
HARRY J. VANKIRK and MARIA J. VANKIRK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Van Kirk v. Commissioner
Docket No. 4096-78.
United States Tax Court
T.C. Memo 1980-572; 1980 Tax Ct. Memo LEXIS 1; 41 T.C.M. (CCH) 615; T.C.M. (RIA) 80572;
December 30, 1980
Ps' minor son, M, had emotional and learning problems which hindered his achievement in the public schools. With a doctor's approval, Ps sent M to a private school for boys with learning disabilities. There, M received disciplined and personalized teaching in classes which were limited to 4 students, but he received no medical or…
2Cases cited5 opinions
- Fischer v. CommissionerUnited States Tax Court · 1968
- Atkinson v. CommissionerUnited States Tax Court · 1965
- Ripple v. CommissionerUnited States Tax Court · 1970
- Greisdorf v. CommissionerUnited States Tax Court · 1970
- James R. Martin and Veneda R. Martin v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977