Ochs v. Commissioner of Internal Revenue

AUGUSTUS N. HAND, Circuit Judge.

The question raised by this appeal is whether the taxpayer Samuel Ochs was entitled under Section 23(x) of the Internal Revenue Code to deduct the sum of $1,456.-50 paid by him for maintaining his two minor children in day school and boarding school as medical expenses incurred for the benefit of his wife. The pertinent sections of the Internal Revenue Code1 and the Regulations2 are set forth in the margin.

The Tax Court made the following findings:

“During the taxable year petitioner was the husband of Helen H. Ochs. They had two children, Josephine age six and…