T.C. Memo. 1998-85
UNITED STATES TAX COURT
STEPHEN A. LENN AND KSENIA LENN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3981-96. Filed February 26, 1998.
P has a son, S, who is disabled within the meaning
of the Individuals with Disabilities Education Act,
Pub. L. 91-230, sec. 601, 84 Stat. 175 (1970), as
amended, and is entitled to special educational
benefits from the public school system. P
unsuccessfully sued the public school district to
obtain reimbursement for the tuition of a residential
private school for S. S attended the private school,
and P has been allowed to deduct the tuition costs as
medical expenses under sec. 213, I.R.C. P claimed a
deduction for the legal expenses incurred in the
lawsuit against the public school as medical expenses
under sec. 213, I.R.C. R disallowed the deduction
because the lawsuit was not necessary for S to attend
the private school. P contends that the reasoning of
Gerstacker v. Commissioner, 414 F.2d 448 (6th Cir.
1969), revg. and remanding 49 T.C. 522 (1968), which
permitted the taxpayer to deduct the legal expenses
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