A histological examination disclosed a papillary carcinoma of the thyroid with multiple lymph node metastases, according to the surgeon's report.

Petitioner deducted this sum from his income for the year 1946 as a medical expense under section 23(x) of the Internal Revenue Code.

Efforts of petitioner's wife to speak were painful, required much of her strength, and left her in a highly nervous state.

Petitioner was advised by the operating surgeon that his wife suffered from cancer of the throat, a condition which was fatal in many cases.

The question raised by this appeal is whether the taxpayer Samuel Ochs was entitled under Section 213(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 Tax Court said in its opinion that it had no reason to doubt the good faith and truthfulness of the taxpayer and that his devotion and consideration for his wife were altogether admirable, but it nevertheless held that the expense of sending the children to school was not deductible as a medical expense under the provisions of Section 23(x) and the Treasury Regulations herein referred to.