James R. Martin and Veneda R. Martin v. Commissioner of Internal Revenue

This appeal, perfected from an order of the United States Tax Court finding a deficiency in the plaintiffs-appellants’ taxes due for the year 1972, has been submitted for consideration under Rule 3(e), Rules of the Sixth Circuit.

The deficiency resulted from the disallowance of a deduction taken by taxpayers on their income tax return for tuition paid to send their child to private schools, claimed as a medical expense because of the deafness of the child. The sole issue on appeal is whether such deduction is allowable under Section 213 of the Internal Revenue Code of 1954, 26 U.S.C. § 213.…