Commissioner of Internal Revenue v. Stringham. Stringham v. Commissioner of Internal Revenue

Upon consideration of the entire record in this tax review and of the arguments and briefs of the attorneys, we are of opinion that the tax court properly held that the expenses incurred by the petitioner in transporting his five year old daughter, who had suffered from respiratory ailments from infancy, to a boarding school in the rarefied climate of Arizona, and for her maintenance therein exclusive of the expenses attributable to her education, are deductible as expenses for “medical care” as defined by section 23 (x) of the Internal Revenue Code, 26 U.S.C.A. § 23 (x), whi'ch provides:…