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NAMROW v. C. I. R.

No. 8126.

288 F.2d 648 (1961)

Arnold NAMROW and Lillian Namrow, and Jay C. Maxwell and Dorothy N. Maxwell, Petitioners, v. COMMISSIONER OF INTERNAL REVNUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided March 27, 1961.

Attorney(s) appearing for the Case

Elizabeth S. Freret, Washington, D. C. (Wenchel, Schulman & Manning, Washington, D. C., on the brief), for petitioners.

Fred E. Youngman, Atty., Dept. of Justice, Washington, D. C. (Abbott M. Sellers, Acting Asst. Atty. Gen., and Lee A. Jackson and Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before SOPER, HAYNSWORTH and BOREMAN, Circuit Judges.

SOPER, Circuit Judge.

Upon this petition for review we must decide whether there is sufficient evidence to sustain the ruling of the Tax Court that expenditures made by two psychiatrists in order to qualify themselves to practice psychoanalyses are not deductible in computing their taxable income. The Commissioner of Internal Revenue determined a deficiency against Dr. Arnold Namrow and his wife for the year 1954 in the sum of $376.84, and against Dr. Jay C. Maxwell...

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