Stephen A. Lenn and Ksenia Lenn - Page 18

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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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