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Donald H. Brown v. Commissioner of Internal Revenue

523 F.2d 365, 36 A.F.T.R.2d (RIA) 5885, 1975 U.S. App. LEXIS 12649
CourtCourt of Appeals for the Eighth Circuit
DecidedSeptember 24, 1975
Docket74-1989
StatusPublished
Cited by6 cases

This text of 523 F.2d 365 (Donald H. Brown v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Eighth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Donald H. Brown v. Commissioner of Internal Revenue, 523 F.2d 365, 36 A.F.T.R.2d (RIA) 5885, 1975 U.S. App. LEXIS 12649 (8th Cir. 1975).

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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Related

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1982 T.C. Memo. 441 (U.S. Tax Court, 1982)
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1980 T.C. Memo. 487 (U.S. Tax Court, 1980)
Miller v. Commissioner
1980 T.C. Memo. 136 (U.S. Tax Court, 1980)
Sims v. Commissioner
1979 T.C. Memo. 499 (U.S. Tax Court, 1979)

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Bluebook (online)
523 F.2d 365, 36 A.F.T.R.2d (RIA) 5885, 1975 U.S. App. LEXIS 12649, Counsel Stack Legal Research, https://law.counselstack.com/opinion/donald-h-brown-v-commissioner-of-internal-revenue-ca8-1975.