Robert and Martha Emanuel - Page 15




                                       - 14 -                                         
               We are not satisfied that there was no significant element             
          of personal pleasure, recreation, or vacation in their trips to             
          Walt Disney World and Universal Studios Florida.  Sec. 213(d)(2).           
          Moreover, petitioners have not substantiated the claimed travel             
          expenses.  Sec. 1.213-1(h), Income Tax Regs.  We conclude that              
          petitioners are not entitled to deduct the travel expenses for              
          the attendant care provider as a medical expense.                           
               e.   Backup generator                                                  
               Christopher would scratch and bite himself in great distress           
          when the radio, television, and air conditioning in the home                
          could not operate due to a loss of power.  Power outages would              
          occur in petitioners’ home three or four times a year.                      
          Petitioners purchased a backup electrical generator for $840 in             
          1998 to avoid the distress to Christopher when the radio,                   
          television, and air condition were not operating.  The generator            
          was not used to provide electricity to medical equipment for                
          Christopher.                                                                
               The electrical generator is a capital expenditure.  Secs.              
          263, 213(d)(1)(A); sec. 1.213-1(e)(1)(iii), Income Tax Regs.                
          Petitioners’ explanation for the electrical generator is that               
          they purchased it to ease Christopher’s distress, but this does             
          not indicate a medical exigency.  See Haines v. Commissioner, 71            
          T.C. 644 (1979).  Although the electrical generator may have been           
          beneficial to Christopher because it operated the radio,                    






Page:  Previous  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  Next

Last modified: May 25, 2011