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VOIGT v. COMMISSIONER

Docket No. 11950-78.

74 T.C. 82 (1980)

HARRY H. VOIGT AND MARILYN P. VOIGT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 21, 1980.

Attorney(s) appearing for the Case

Harry H. Voigt, pro se.

Carolyn M. Parr, for the respondent.

TIETJENS, Judge:

Respondent determined a deficiency of $3,131.93 in petitioners' Federal income tax for 1975. The issues for our determination are (1) whether petitioner Marilyn P. Voigt's expenses for psychoanalysis are deductible under section 1621 as ordinary and necessary business expenses; and (2) whether, alternatively, her costs for psychoanalysis are deductible under section 213 as medical deductions.

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