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OCHS v. COMMISSIONER OF INTERNAL REVENUE

No. 188, Docket 22214.

195 F.2d 692 (1952)

OCHS v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided March 27, 1952.

Attorney(s) appearing for the Case

Julian G. Culver, New York City, attorney and counsel for petitioner, Samuel Ochs.

Ellis N. Slack, Acting Asst. Atty. Gen., A. F. Prescott and Louise Foster, Sp. Assts. to the Atty. Gen., for the respondent Commissioner of Internal Revenue.

Before AUGUSTUS N. HAND, CHASE and FRANK, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

The question raised by this appeal is whether the taxpayer Samuel Ochs was entitled under Section 23(x) of the Internal Revenue Code to deduct the sum of $1,456.50 paid by him for maintaining his two minor children in day school and boarding school as medical expenses incurred for the benefit of his wife. The pertinent sections of the Internal Revenue Code1 and the Regulations2

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