Midwest Ambulance Service And Combined Specialty Insurance, F/k/a/ Virginia Surety Company, Inc. Vs. Jodi Ruud

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Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding no disability where taxpayer sought periodic professional consultation for his depression but did not require supervision within the meaning of section 1.72-17A(f)(2)(vi), Income Tax Regs.
• The taxpayer suffered from severe depression for which he had periodic consultations with a psychologist; the Court held that periodic professional consultation alone does not equate with the constant supervision envisioned by the regulation

Source: CourtListener parenthetical corpus (CC0).