Commissioner of Internal Revenue v. Stringham, 11070

Decision Date02 June 1950
Docket NumberNo. 11070,11071.,11070
Citation183 F.2d 579
PartiesCOMMISSIONER OF INTERNAL REVENUE v. STRINGHAM STRINGHAM v. COMMISSIONER OF INTERNAL REVENUE.
CourtU.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.

PER CURIAM.

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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42 cases
  • O'Donnabhain v. Comm'r of Internal Revenue
    • United States
    • U.S. Tax Court
    • February 2, 2010
    ...broad and comprehensive language, but it does not include items which are primarily nondeductible personal living expenses), affd. 183 F.2d 579 (6th Cir.1950). The core definition of “medical care” originally set forth in section 23(x) of the 1939 Code has endured over time and is currently......
  • CIR v. Bilder
    • United States
    • U.S. Court of Appeals — Third Circuit
    • April 7, 1961
    ... 289 F.2d 291 (1961) ... COMMISSIONER OF INTERNAL REVENUE, Petitioner, ... Robert M. and Sally ... L. Keever Stringham, 1949, 12 T.C. 580, affirmed per curiam Stringham v. C. I ... ...
  • Montgomery v. Comm'r of Internal Revenue
    • United States
    • U.S. Tax Court
    • December 17, 1968
    ...and lodging herein would have been deductible as medical expenses. L. Keever Stringham, 12 T.C. 580 (1949), affirmed per curiam 183 F.2d 579 (C.A. 6, 1950); I.T. 3786, supra; Rev.Rul. 55-261, 1955-1 C.B. 307. Third, the language of section 213(e)(1)(B) is not so clear as to preclude resort ......
  • Carasso v. Comm'r of Internal Revenue
    • United States
    • U.S. Tax Court
    • September 30, 1960
    ...and room during convalescence in a private establishment away from home. L. Keever Stringham, 12 T.C. 580, reviewed by the Court, affd. 183 F.2d 579 (C.A. 6); Robert Bilder, 33 T.C. 155, pending on appeal (C.A. 3); Estate of Harry W. Embry v. Gray, 145 F.Supp. 603 (W.D. Ky.), appeal dismiss......
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