Stephen A. Lenn and Ksenia Lenn - Page 16

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               Legal expenses incident to medical care have been allowed as           
          a medical expense deduction only when the legal expenses are                
          "'necessary to legitimate a method of medical treatment'".                  
          Levine v. Commissioner, 695 F.2d 57, 61 (2d Cir. 1982), affg.               
          T.C. Memo. 1981-437 (quoting Gerstacker v. Commissioner, supra at           
          453).  Petitioner's action against the Portland School District             
          was not to legitimate medical treatment.  Rather, petitioner                
          instituted the legal action to ensure that Daniel could receive             
          medical treatment that was arguably necessary to treat his                  
          cognitive deficits without petitioner's having to bear the                  
          financial burden of that treatment.  The legal action against the           
          Portland School District, had petitioner been successful, would             
          not have alleviated or treated Daniel's learning disabilities or            
          psychological problems.  It would have merely alleviated the                
          financial burden often faced by families in providing medical               
          care to their family members.                                               
               Petitioner asks us to expand the holding of Gerstacker v.              
          Commissioner, supra, to the situation where a taxpayer institutes           
          legal proceedings to seek payment for the costs of medical care             
          that is otherwise obtainable and possibly already received.  We             
          find that there is not a proximate relationship between the legal           
          expenses incurred to obtain reimbursement for medical care and              
          the medical care received.  Petitioner's legal expenses are not             
          deductible medical expenses under section 213.  While the legal             
          expenses in issue may be connected to the son's treatment, they             

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