COMMISSIONER OF INTERNAL REVENUE v. STRINGHAM

Nos. 11070, 11071.

183 F.2d 579 (1950)

COMMISSIONER OF INTERNAL REVENUE v. STRINGHAM STRINGHAM v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Sixth Circuit.

June 2, 1950.


Attorney(s) appearing for the Case

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...

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