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As part of his argument that the legal expenses were
necessary to obtain medical care for Daniel, petitioner contends
that it was medically necessary to place Daniel in a residential
program to treat his physiological problems. Petitioner
presented credible medical evidence of the severity of Daniel's
developmental disorder and the need to place him in a residential
facility. Conversely, respondent argues that the residential
program was not necessary to treat Daniel's medical condition.
Respondent maintains that the independent hearing officer found
that residential care was not required for Daniel and that this
decision was affirmed by the U.S. District Court and the U.S.
Court of Appeals for the First Circuit.
The question of whether Daniel needed to be placed in a
residential program was resolved in petitioner's earlier suits
against the Portland School District, and it is not necessary for
us to reconsider that issue here. Petitioner has been permitted
to deduct the costs of the tuition at Eagle Hill as a section 213
medical expense. The issue in this case is not whether
enrollment at Eagle Hill was necessary to alleviate Daniel's
medical condition. Rather, we must determine whether the legal
expenses were directly or proximately related to the medical care
that Daniel received at Eagle Hill. This question can be
answered without determining whether the residential care at
Eagle Hill was necessary to treat Daniel's medical condition.3
3 The cost of attending Eagle Hill School would also be
deductible without a determination that Daniel's attendance at
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