¶1concurring: I would simply find that petitioner’s payments to the doctors were for the alleviation or cure of a mental illness and accordingly are deductible as medical expenses, and let the case end there.
41 T.C. 877
Starrett v. Commissioner
Decided March 26, 1964
United States Tax Court · decided 1964-03-26
Held, where psychoanalysis is obtained for the purpose of diagnosis, cure, mitigation, treatment, or prevention of disease, or for the… Held: where psychoanalysis is obtained for the purpose of diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any function of the body, the amount spent therefor is for medical care even though a further and additional benefit is obtained thereby such as qualification for admission to a school…
Good law ✅— No negative treatment on recordhow we know
Decision will be entered for the petitioners · Decided 1964-03-26
How this case has been cited
Cited by 7 later decisions — most recently February 2010
2 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
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