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Nursing home expenses are allowable as medical expenses in certain instances.
If your wife was in the home for medical care then you should claim the expense on Schedule A under medical. If she wasn't in the nursing home principally to receive medical care, then only the portion of the fee that is allocable to actual medical care qualifies as a deductible medical expense.
Her medical care would have to be the main point not that she received medical in addition to the stay (like an assisted living home).
I do not know the thinking of the person that prepared the 2014 return but perhaps they did not think your wife was in the same situation as 2013 for some reason.
If you believe the return is not correct you can take it to another professional (some will not charge to check it) and then an amended return can be prepared (that they would charge for).
If my answer addressed your question please rate below or above (let me know if you have difficulty as I believe the system changed), if you need more information reply below.