# Starrett v. Commissioner

> United States Tax Court · March 26, 1964 · 41 T.C. 877

URL: https://www.frixlaw.com/law-library/cases/4479981

## Case

- **Full name:** David E. Starrett and Grace I. Starrett v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** March 26, 1964
- **Citations:** 41 T.C. 877; 1964 U.S. Tax Ct. LEXIS 129
- **Precedential status:** Published
- **Opinion:** Dissent by Tietjens
- **Judges:** Withey,Hoyt,Tietjens,Train,Drennen,Dawson
- **Cited by:** 5 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4479981

## Opinion text

Tietjens, J., concurring: 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.
Mulroney, Train, Drennen, Scott, and Dawson, JJ., agree with this concurring opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4479981. Public record. Not legal advice.