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maintenance of the facilities is flawed and should be
disregarded.
Deductions for expenditures for medical care are confined
strictly to expenses incurred primarily for the prevention or
alleviation of a physical or mental defect or illness. Haines v.
Commissioner, 71 T.C. 644, 647 (1979); sec. 1.213-1(e)(1)(ii),
Income Tax Regs. An expenditure which is merely beneficial to
the general health of an individual, such as an expenditure for a
vacation, is not an expenditure for medical care. Sec. 1.213-
1(e)(3)(ii), Income Tax Regs. An important condition that must
be satisfied for the claim to succeed is whether the expenditure
would have been made even if there had been no illness. Jacobs
v. Commissioner, 62 T.C. 813, 819 (1974); Lepson v. Commissioner,
T.C. Memo. 1982-304.
Petitioners introduced a calculation by Mr. Baker for
allocating a portion of the monthly service fees to the cost of
providing the facilities. Mr. Baker applied varying allocation
percentages to gross expense figures from eight different expense
categories to arrive at a total allocation amount. He then
divided this amount by the number of occupied ILUs in 1997 and
1998 to arrive at an allocation amount per residence.
Petitioners did not explain or introduce credible evidence how
Mr. Baker arrived at the specific allocation percentages for each
expense category or the relevance of those specific categories.
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