Donald H. Brown v. Commissioner of Internal Revenue
Donald H. BROWN, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
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.
How later courts describe this case
Explanatory parentheticals written by citing courts — 2 in all; the most informative distinct ones are shown.
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(expenses incurred in Scientology processing were not deductible since they were for taxpayers' "spiritual well-being" and not for the purpose of alleviating a specific illness)
Cited by 5 cases
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