Stephen A. Lenn and Ksenia Lenn - Page 8

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          1993-94 school year.  Petitioner paid for Daniel's tuition by               
          borrowing money from financial institutions, from friends, and              
          against his retirement account.  Daniel also received a partial             
          scholarship from the school for the 1994-95 school year and a               
          reduced tuition rate for the spring 1994 quarter.  At the time he           
          instituted the legal proceedings against the school district,               
          petitioner believed that he would not be able to afford the costs           
          of Daniel's tuition until his graduation because of his financial           
          situation and obligations.  Petitioner was concerned about his              
          future income potential as a lawyer.  In addition, petitioner's             
          and Daniel's mother's health insurance coverage for Daniel was              
          almost exhausted as a result of Daniel's psychological and                  
          psychiatric expenses.                                                       
               During 1991 and 1992, petitioner paid legal fees in                    
          connection with the legal proceedings against the Portland School           
          District in the amounts of $12,573 and $21,541, respectively.               
          Petitioner deducted the legal fees as medical expenses under                
          section 213.  In the notice of deficiency, respondent determined            
          that petitioner was not entitled to deduct the legal expenses               
          under section 213.  Respondent allowed petitioners to deduct the            
          cost of the tuition at Eagle Hill as a section 213 medical                  
               Section 213 permits a deduction for expenses paid for                  
          medical care during the taxable year, not compensated for by                
          insurance or otherwise.  Sec. 213(a).  Medical care is a personal           

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