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expenses for nonmedical reasons. Petitioner was prompted to send
Daniel to Eagle Hill in 1991 after his extensive hospitalization
and after psychological examinations of Daniel had made
petitioner aware, for the first time, of the severity of Daniel's
mental condition. It is clear that Daniel attended Eagle Hill
because of his medical condition and that petitioner would not
have instituted legal action against the Portland School District
if Daniel did not have a severe learning disability. However,
even accepting petitioner's contention that the legal expenses
would not have been incurred for nonmedical reasons, only legal
expenses that are essential to the rendering of medical treatment
at Eagle Hill are deductible. Accordingly, petitioners are not
entitled to deduct the legal expenses incurred in the legal
proceedings against the school district under section 213.
To reflect the foregoing and concessions,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011