Ochs v. Commissioner
United States Tax Court
In 1943, petitioner's wife was operated upon for cancer of the throat. In 1946, she still had not recovered her voice and could scarcely speak above a whisper. She had two daughters ages 6 and 4 years, respectively. On account of their extreme youth and lack of understanding of their mother's condition, she found it very difficult to care for them in her nervous condition and impaired voice.
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In 1943, petitioner's wife was operated upon for cancer of the throat. In 1946, she still had not recovered her voice and could scarcely speak above a whisper. She had two daughters ages 6 and 4 years, respectively. On account of their extreme youth and lack of understanding of their mother's condition, she found it very difficult to care for them in her nervous condition and impaired voice. Her physician advised petitioner that it would be helpful to his wife's recovery if he would send the children to day school and boarding school so they would be away from their mother as much as…
1Opinion of the Court
OPINION.
Black, Judge:
The sole question presented for our determination in this proceeding is whether expenses in the amount of $1,456.50 incurred by the petitioner in the year 1946 for maintaining his two minor children in certain day schools and boarding schools are deductible as medical expenses under section 23 (x) of the Internal Revenue Code.' The applicable statutes are printed in the margin.1 Regulations 111, section 29.23 (x) -1, reads in pertinent part as printed in the margin.2
Section 24 (a) (1) of the Code prohibits the deduction of personal, living, or family expenses, except…
2Cases cited4 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Havey v. CommissionerUnited States Tax Court · 1949
- Stringham v. CommissionerUnited States Tax Court · 1949
- Commissioner of Internal Revenue v. Stringham. Stringham v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
3Cited by11 opinions
- Rodgers v. CommissionerUnited States Tax Court · 1955
- Bertha M. Rodgers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
- Daniels v. CommissionerUnited States Tax Court · 1963
- Grimaldi v. CommissionerUnited States Tax Court · 1963
- Bye v. CommissionerUnited States Tax Court · 1972
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