Opinion

Donald H. Brown v. Commissioner of Internal Revenue

523 F.2d 365 · Court of Appeals for the Eighth Circuit · Sep 24, 1975

Full text

Donald H. BROWN, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee

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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Metadata

Status: Published
Author
Judges: Vogel, Heaney, Stephenson
Cluster ID: 330259

Citations

523 F.2d 365
36 A.F.T.R.2d (RIA) 5885
1975 U.S. App. LEXIS 12649

Cited by

Smith v. Commissioner
U.S. Tax Court · Aug 2, 1982
Mattes v. Commissioner
U.S. Tax Court · Sep 21, 1981
Gersten v. Commissioner
U.S. Tax Court · Oct 28, 1980
Miller v. Commissioner
U.S. Tax Court · Apr 23, 1980
Sims v. Commissioner
U.S. Tax Court · Dec 13, 1979

Parentheticals

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
Mattes v. Commissioner
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
Mattes v. Commissioner