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residence so that the taxpayer’s wife who is afflicted
with heart disease will not be required to climb
stairs. If the cost of installing the elevator is
$1,000 and the increase in the value of the residence
is determined to be only $700, the difference of $300,
which is the amount in excess of the value enhancement,
is deductible as a medical expense. If, however, by
reason of this expenditure, it is determined that the
value of the residence has not been increased, the
entire cost of installing the elevator would qualify as
a medical expense.
Sec. 1.213-1(e)(1)(iii), Income Tax Regs.
Section 213(d)(2) provides that amounts which are not lavish
or extravagant under the circumstances that are paid for lodging
while away from home primarily for and essential to medical care
referred to in section 213(d)(1)(A) are to be treated as amounts
paid for medical care if --
(A) the medical care referred to in * * *
[section 213(d)(1)(A)] is provided by a physician
in a licensed hospital (or in a medical care fa-
cility which is related to, or the equivalent of,
a licensed hospital), and
(B) there is no significant element of per-
sonal pleasure, recreation, or vacation in the
travel away from home.
The amount taken into account under the preceding
sentence shall not exceed $50 for each night for each
individual.
Mr. Mitic contends that petitioners took “deductions for
medical expenditures in the past which were not challenged by IRS
and have been allowed”. Consequently, according to Mr. Mitic,
this Court should allow petitioners’ claimed medical expense
deduction at issue for 1993. We disagree. This Court is not
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