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television, and air conditioner during power outages, it does not
have as its primary purpose medical care, that is, the cure,
mitigation, or treatment of Christopher’s condition. Sec. 1.213-
1(e)(1)(iii), Income Tax Regs. Petitioners have not alleged, nor
are there facts in the record that would suggest, that they are
entitled to deductions for the radio, television, and air
conditioner as medical expenses. Id.; see Gerard v.
Commissioner, 37 T.C. 826 (1962). We conclude that petitioners
are not entitled to deduct the cost of the backup generator as a
medical expense.
f. Pool maintenance
Petitioners claim that they are entitled to deduct as a
medical expense amounts paid to maintain the quality of the
swimming pool (i.e., chemicals, equipment, electricity) at their
home. Petitioners installed the swimming pool in their home in
1979 after Christopher’s pediatrician recommended that he swim to
develop his motor skills. He uses the pool about once a day with
Mrs. Emanuel’s assistance. The pool depth ranges from 3 to 5-1/2
feet. It has wide steps and a grab rail in the shallow end, but
it has no diving board or slide.
Mr. Emanuel’s doctors also recommended that he engage in
aquatic therapy in a swimming pool. Mr. Emanuel testified that
he used the pool at his house three or four times a day in good
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