Stringham v. Commissioner
United States Tax Court
Petitioner's five-year-old daughter, who had experienced various respiratory ailments throughout her infancy, early in November 1944 suffered an attack of bronchitis, bordering on pneumonia. Petitioner immediately sent his daughter, accompanied by her mother, to Arizona, where the child was enrolled in a private boarding school. One month later the mother returned home, leaving the child at the school, where she remained until the close of school the following May.
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Petitioner's five-year-old daughter, who had experienced various respiratory ailments throughout her infancy, early in November 1944 suffered an attack of bronchitis, bordering on pneumonia. Petitioner immediately sent his daughter, accompanied by her mother, to Arizona, where the child was enrolled in a private boarding school. One month later the mother returned home, leaving the child at the school, where she remained until the close of school the following May. Held, that the expense incurred in connection with the transportation to, and the maintenance of petitioner's infant daughter at,…
1Opinion of the Court
OPINION.
Arundell, Judge:
The sole question raised by petitioner is whether he is entitled to deduct as expenses for medical care, under section 23 (x) of the Internal Revenue Code, amounts expended by him in 1944 incident to the transportation of his infant daughter to, and the cost of her maintenance at, a private boarding school in Tucson, Arizona.
Section 23 (x) permits the deduction from gross income of expenses paid during the taxable year, not compensated for by insurance or otherwise, for the medical care of the taxpayer, his spouse, or a dependent to the extent that such expenses exceed…
2Cited by77 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Max and Fannie Carasso v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Commissioner of Internal Revenue v. Robert M. And Sally L. Bilder. Robert M. And Sally L. Bilder v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1961
- Atkinson v. CommissionerUnited States Tax Court · 1965
- Cohn v. CommissionerUnited States Tax Court · 1962
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