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Medical expense is defined as “amounts paid * * * for
transportation primarily for and essential to medical care”.
Sec. 213(d). (Emphasis added.)
The Court has previously addressed the issue of whether
depreciation is a deductible medical expense and held that
depreciation is not an “expense paid” within the meaning of
section 213. See Weary v. United States, 510 F.2d 435 (10th Cir.
1975); Elwood v. Commissioner, 72 T.C. 264 (1979); Gordon v.
Commissioner, 37 T.C. 986 (1962). In Pfersching v. Commissioner,
T.C. Memo. 1983-341, we explained our holding in language equally
applicable here:
We have great sympathy for petitioners and their
conscientious efforts to deal with the unfortunate
illness of their son. We are, however, compelled to
conclude that the van depreciation is not allowable
because it does not meet the requirements of the
statute. Section 213(a) allows as a deduction certain
expenses “paid during the taxable year” for “medical
care.” Section 213(e) [now designated 213(d)] defines
the term “medical care” to include amounts paid for
“the diagnosis, cure, mitigation, treatment or
prevention of disease, or for the purpose of affecting
any structure or function of the body.” In addition,
it includes “amounts paid” for “transportation
primarily for and essential to” such care.
Depreciation is not an “expense paid” or “amount
paid” within the meaning of section 213. Therefore,
petitioner’s claimed deduction cannot be allowed to the
extent that it represents depreciation on the van.
Respondent is sustained on this issue. [Citations and
fn. ref. omitted.]
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Last modified: May 25, 2011