From our private database of 26,900+ case briefs...
Ochs v. Commissioner
United States Court of Appeals for the Second Circuit
195 F.2d 692 (2d Cir.), 344 U.S. 827 (1952)
Samuel Ochs (plaintiff) had a wife who was diagnosed with throat cancer. His wife’s efforts to speak were painful and worsened her condition. A reputable physician advised Ochs that his wife would not improve unless their two children, aged six years and four years, were separated from her. At significant expense, Ochs enrolled the children in boarding school until his wife recovered, after which time the children returned to public school. Ochs claimed a medical-care tax deduction for the boarding-school expenses. The federal tax commissioner (commissioner) (defendant) denied the tax deduction, asserting that costs for boarding school were personal expenses, not medical-care expenses. Ochs petitioned the United States Tax Court for a redetermination. The tax court entered judgment for the commissioner. Ochs appealed to the United States Court of Appeals for the Second Circuit.
Rule of Law
Holding and Reasoning (Hand, J.)
Dissent (Frank, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 541,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 541,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 26,900 briefs, keyed to 983 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.