Stephen A. Lenn and Ksenia Lenn - Page 12

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               Petitioner contends that the legal proceedings against the             
          Portland School District were necessary to secure access to                 
          medical treatment for his son and that Gerstacker v.                        
          Commissioner, supra, is controlling.  In Gerstacker, the U.S.               
          Court of Appeals for the Sixth Circuit, to which this case is               
          appealable, held that where involuntary commitment of a patient             
          is necessary to render medical treatment, the legal expenses that           
          are necessary for the commitment proceeding are deductible                  
          medical expenses.  The taxpayer wife had a history of mental and            
          emotional problems.  On two prior occasions, the wife ran away              
          from treatment facilities after being voluntarily hospitalized.             
          Doctors advised the husband that his wife could not be                      
          successfully treated unless she was involuntarily confined and              
          recommended that the taxpayer-husband institute guardianship                
          proceedings over his wife, which led to her involuntary                     
          confinement and medical treatment for her mental and emotional              
          condition.  Both the husband and wife hired attorneys in the                
          guardianship proceedings whose legal fees were deducted by the              
          taxpayers as medical expenses.                                              

          the school was necessary to treat his medical condition.  The               
          costs of a special school for mentally or physically disabled               
          persons is a deductible medical expense if the principal reason             
          for attending the school is to alleviate the disability.  Fay v.            
          Commissioner, 76 T.C. 408 (1981); sec. 1.213-1(e)(1)(v)(a),                 
          Income Tax Regs.  The deductible costs include meals, lodging,              
          and education provided by the school that are incidental to the             
          special services performed.  Fay v. Commissioner, supra.                    

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