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Respondent determined a deficiency of $1,432 in petitioner’s
1996 Federal income tax. After a concession by petitioner,2 the
issue is whether section 213(d)(9) (relating to the disallowance
of certain surgical expenses) precludes a deduction for medical
expenses paid by petitioner. Petitioner resided in Roanoke,
Virginia, at the time the petition was filed.
Background
The applicable facts may be summarized as follows.
Petitioner suffered from severe obesity for a period of years
prior to 1996. Without the aid of surgical intervention,
petitioner lost over 100 pounds. As a result of the weight loss,
petitioner developed a mass of loose-hanging skin which spanned
the width of her abdomen and spilled over onto her upper thighs.
Petitioner was employed as a registered nurse at the
Carilion Roanoke Community Hospital where she worked in the
emergency room. Her duties called for frequent bending, running,
and other physical activities. The skin mass prevented
petitioner from comfortably performing her emergency room duties.
Additionally, the mass was prone to skin breakdowns, sores,
infections, pain, and irritation.
After the weight loss, petitioner underwent three surgeries
to remove this skin mass. The first procedure utilized
2 Petitioner concedes that $787 of the amount claimed as medical
expenses represents pretax payments for medical insurance and is
therefore not deductible.
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