LEVINE v. C.I.R.

No. 31, Docket 82-4035.

695 F.2d 57 (1982)

Irving Seth LEVINE and Grace F. Levine, Petitioner-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided December 6, 1982.


Attorney(s) appearing for the Case

Grace Flax Levine, pro se.

Ann Durney, Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Daniel F. Ross, Washington, D.C., of counsel), for respondents-appellees.

Before KEARSE, CARDAMONE and WINTER, Circuit Judges.


CARDAMONE, Circuit Judge:

Grace and Irving Levine are Connecticut residents who appeal from a decision of the United States Tax Court entered on October 21, 1981 by Judge Sheldon V. Ekman which denied them a medical expense deduction for costs associated with maintaining their mentally ill son in an outpatient psychotherapeutic arrangement in Topeka, Kansas. Since we believe that the Tax Court correctly ruled that the expenses in question are not deductible, we affirm...

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