Stephen A. Lenn and Ksenia Lenn - Page 13

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               In Gerstacker v. Commissioner, supra, the Court of Appeals             
          found that the commitment proceedings were essential to render              
          medical treatment to the taxpayer wife.  The court stated:                  
                    It seems obvious to this Court that a commitment                  
               proceeding was necessary to render medical treatment in                
               the present case where Mrs. Gerstacker would not stay                  
               in the hospital voluntarily.  It also is obvious that                  
               commitment proceedings played a role in medical                        
               treatment, and that except for Mrs. Gerstacker's                       
               illness these legal expenses would not have been                       
               incurred.  * * * [Id. at 450.]                                         
          The court held that where legal expenses are necessary to                   
          "legitimate a method of medical treatment", they are proximately            
          related to the medical treatment and are deductible as medical              
          care under section 213.  Id. at 453.  The court further held,               
          however, that legal fees for the management of the guardianship             
          estate and the conduct of the wife's affairs during the existence           
          of the guardianship were not deductible as medical expenses                 
          because these services were not essential to legitimate medical             
          treatment and therefore were not proximately related to the                 
          wife's medical condition.                                                   
               Petitioner argues that at the time he incurred the legal               
          expenses, he reasonably believed that he would not be able to               
          afford long-term medical treatment for Daniel at Eagle Hill                 
          unless the Portland School District paid for at least a portion             
          of the costs.  Accordingly, petitioner argues that the legal                
          proceedings against the school district were necessary to obtain            
          medical care for his son.  Under petitioner's theory, the fact              
          that Daniel received the medical care despite the fact petitioner           
          lost the lawsuit against the school district is not relevant.               

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