Nature of the Case
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Facts
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.
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