U.S. Court of Appeals for the Eighth Circuit, 1975

Donald H. Brown v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Eighth Circuit · Decided September 24, 1975 · Vogel, Heaney, Stephenson

523 F.2d 365; 36 A.F.T.R.2d (RIA) 5885; 1975 U.S. App. LEXIS 12649 (Federal Reporter, Second Series)

Counsel

James Q. Fisher, Encino, Cal., and Joel Kreiner, Hollywood, Cal., for appellant., Scott P. Crampton, Asst. Atty. Gen., and Gilbert E. Andrews, Jonathan S. Cohen and Arthur L. Bailey, Attys., Tax Division, Dept, of Justice, Washington, D. C., for appellee.

Cases that cite this one

5 later published cases cite this decision.

Mattes v. Commissioner (United States Tax Court 1981)
Smith v. Commissioner (United States Tax Court 1982)
Gersten v. Commissioner (United States Tax Court 1980)
Miller v. Commissioner (United States Tax Court 1980)
Sims v. Commissioner (United States Tax Court 1979)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

In this appeal the appellant-taxpayer contends that the Tax Court erred in denying as a tax deduction for medical expense the cost of Scientology “processing” for himself and his wife, including transportation for his wife’s attendance at the.Hubbard College of Scientology in Sussex, England, and in Edinborough, Scotland. We reject appellant’s contentions and affirm the judgment of the Tax Court on the basis of its well-reasoned and comprehensive opinion. See Rule 14.

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