Commissioner of Internal Revenue v. Stringham, 11070
Decision Date | 02 June 1950 |
Docket Number | No. 11070,11071.,11070 |
Citation | 183 F.2d 579 |
Parties | COMMISSIONER OF INTERNAL REVENUE v. STRINGHAM STRINGHAM v. COMMISSIONER OF INTERNAL REVENUE. |
Court | U.S. Court of Appeals — Sixth Circuit |
Theron L. Caudle, Charles Oliphant, W. Herman Schwatka, Ellis N. Slack, A. F. Prescott, and George D. Webster, all of Washington, D. C., for petitioner and cross-respondent.
K. V. Nicola, Cleveland Ohio, for respondent and cross-petitioner.
Before ALLEN, MARTIN and McALLISTER, Circuit Judges.
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), which provides: "the term `medical care', as used in this subsection, shall include amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body (including amounts...
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