This section contains the nature of the case and procedural background.

On December 10, 1943, a thyroidectomy was performed on Ochs’ (P) wife. An examination disclosed cancer. During the 1946 taxable year, P maintained his two children in day school during the first half of the year and in boarding school the second half at a cost of $1,450. P deducted this sum from his income for the year 1946 as a medical expense under 213. The doctor advised that the wife not have the children around in order for her to get better. P maintained the children at boarding school until 1948 having been advised that if there was no recurrence of the cancer, his wife was considered cured.

The legal issues presented in this case will be displayed here.

The court's holding and decision will be displayed here.

Legal analysis from Dean's Law Dictionary will be displayed here.