- 13 - and from work are those where the employment itself is explicitly prescribed as therapy to treat a medical condition. Weinzimer v. Commissioner, T.C. Memo. 1958-137; Misfeldt v. Kelm, 44 AFTR 1033, 52-2 USTC par. 9495 (D. Minn. 1951). Notably, the taxpayers in the majority of the above cases involving denial of deductions likely could have argued that they incurred costs in getting to work above those that would have been required absent their disabling condition. They further would probably have been in a position to assert that the effect of the additional expenditures was to enable them to obtain a level of functionality on par with that of unimpeded individuals. Petitioners attempt to distinguish such cases with the statement that “no specific facts [sic?] costs were incurred that either were not an elected option by the taxpayer or costs that would occur normally within the course of an ordinary commute.” Hence, petitioners apparently argue that these taxpayers, unlike themselves, incurred no legitimate “above normal” costs. We, however, perceive no meaningful distinction. Petitioners elected to convey Mr. Alderman to work by having Mrs. Alderman drive him. This option was selected in lieu of other potential options, such as having Mr. Alderman call a taxicab, hire a driver, use public transportation, join a carpool, etc. Many of these options would clearly have generated costs nondeductible under the above judicial precedent. Some ofPage: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
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