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expense, and section 213 is an exception to the general rule of
section 262 that personal, living, and family expenses are not
deductible. Section 213(d)(1) defines medical care as amounts
paid
(A) for the diagnosis, cure, mitigation, treatment,
or prevention of disease, or for the purpose of
affecting any structure or function of the body,
(B) for transportation primarily for and essential
to medical care referred to in subparagraph (A), or
(C) for insurance * * * covering medical care
referred to in subparagraphs (A) and (B).
The regulations provide that medical expense deductions "will be
confined strictly to expenses incurred primarily for the
prevention or alleviation of a physical or mental defect or
illness." Sec. 1.213-1(e)(1)(ii), Income Tax Regs.
To qualify as a medical expense deduction, the expense must
be for services that are directly or proximately related to the
diagnosis, cure, mitigation, treatment, or prevention of the
disease or illness. Jacobs v. Commissioner, 62 T.C. 813, 818
(1974). An expense that provides an "incidental benefit", Havey
v. Commissioner, 12 T.C. 409, 413 (1949), or that is merely in
some way connected to medical care, Gerstacker v. Commissioner,
414 F.2d 448 (6th Cir. 1969), revg. and remanding 49 T.C. 522
(1968), is not deductible. Accordingly, petitioner would be
entitled to deduct the legal expenses in issue under section 213
if there is a direct or proximate relationship between the legal
fees and the treatment of a medical condition.
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Last modified: May 25, 2011