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some situations, the Court may estimate the amount of medical
expenses and allow a deduction to that extent, notwithstanding
substantiating documentary evidence in the record. Cohan v.
Commissioner, 39 F.2d 540, 543-544 (2d Cir. 1930); Meyers v.
Commissioner, T.C. Memo. 1996-219. The Court is satisfied that
petitioners incurred $1,200 in pool maintenance expenses for each
of the years at issue, and petitioners are entitled to deduct the
expenses for 1996, 1997, and 1998 as medical expenses to the
extent allowable under section 213(a).
g. YMCA day camp
Christopher was enrolled in a YMCA program during the tax
years at issue the cost of which petitioners allege they are
entitled to deduct for each of the years at issue as dependent
medical expenses. The brochure for the YMCA program reflects
that it is structured to enhance physical and social growth in
the areas of recreation and leisure activities for special
populations.
The YMCA program was designed to assist a student like
Christopher with severe physical and mental disabilities with
physical growth and to treat his problems. Christopher’s
participation in the program was prompted by his mental and
physical disabilities, and the program had principally a
therapeutic value for him. See Greisdorf v. Commissioner, 54
T.C. 1684, 1690 (1970). We conclude that the YMCA program was
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