Psychoanalysis Deductible As A Business Expense – Not As A Medical Expense The IRS acquiesced to a Tax Court decision (Jose P. Iglesias (1981) 76 TC 1060,acq. 1981-47 IRB-5) that allowed a physician who underwent psychoanalysis while a resident in psychiatry to deduct the cost as a business expense; based on the fact that it […]