Stephen A. Lenn and Ksenia Lenn - Page 11

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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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