Cut theorem is
Suppose Γ |- ϕ and Γ ∪{ϕ} |- ψ.Then Γ |- ψ.
For natural deduction, it's simply a corollary of deduction theorem.
PROOF.Suppose we have Γ |- ϕ and Γ ∪ {ϕ} |- ψ.Then by the deduc-tion theorem we have Γ |- ϕ → ψ.Thus we may combine the derivations of ϕ and ϕ → ψ from Γ to get a derivation of ψ from Γ using →-E.
However, when we want to prove it for tableau in the same way, we go wrong.
However, given that we have deduction theorem for tableau, it's strange given Γ |- ϕ and Γ ∪{ϕ} |- ψ, i. e. Γ |- ϕ and Γ |- ϕ → ψ, we don't have Γ |-ψ.
What goes wrong here?
There is a result in R.Smullyan, First-order Logic (1968):
Apply it to $\Gamma_1=\Gamma$ and $\Gamma_2= \Gamma \cup \{ \lnot \psi \}$.