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213 and then consider the particular claims made by petitioners.
Certain expenses paid during the taxable year, not
compensated for by insurance or otherwise, for the medical care
of the taxpayer or a dependent (as defined in section 152) may be
allowed as a deduction to the extent that the expenses exceed 7.5
percent of the taxpayer’s adjusted gross income. Sec. 213(a). A
dependent includes a son more than half of whose support was
received from the taxpayer. Sec. 152(a)(1).
“Medical care” includes amounts paid for the diagnosis,
cure, mitigation, treatment, or prevention of disease or for the
purpose of affecting any structure or function of the body, under
section 213(d)(1)(A), and for transportation primarily for and
essential to medical care referred to in subparagraph (A), under
section 213(d)(1)(B). Medical care also includes amounts paid
for qualified long-term care services, as defined in section
7702B(c). Sec. 213(d)(1)(C). “Qualified long-term care
services” means necessary diagnostic, preventative, therapeutic,
curing, treating, mitigating, and rehabilitative services, and
maintenance or personal care services, which are required by a
chronically ill individual and are provided pursuant to a plan of
care prescribed by a licensed health care practitioner. Sec.
7702B(c)(1). A “chronically ill individual” means any individual
who has been certified by a licensed health care practitioner as
being unable to perform at least two activities of daily living
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