Here are some Tax Court decisions that
upheld unique deductions. Do either
apply to you?
·
Swimming
Pool:
A taxpayer suffered from emphysema. He installed a swimming pool after his doctor
prescribed he undergo a daily exercise regimen. He swam twice a day, which
improved his breathing capacity.
The Tax Court in Cherry v. Commissioner allowed
him to deduct the cost of the pool as a medical expense, to the extent the pool’s
cost exceeded the corresponding increase in the market value of the property.
The primary purpose of the pool was medical
care. So the cost of heating the pool, pool chemicals and portion of the
taxpayer’s insurance premiums were also deductible.
If you ask me – the taxpayer could have
joined the YMCA or other health facility to get in his twice-daily swim at a
substantially lower out-of-pocket cost, and the deduction should have been
limited to the cost of the health facility membership. I guess the Tax Court does not take frugality
into account in its decisions.
For more on medical deductions see my
MAINSTREET.COM items “Tax Tip: When to Deduct Medical Expenses” and “Tax Tip: Can I Deduct My Gym Membership?”.
· Body Oil:
A professional
bodybuilder used a lot of body oil to make his muscles glisten in the lights
during competitions.
The Tax Court, in Wheir
v. Commissioner, upheld the deduction.
The body building
activity was engaged in a for-profit, and apparently glistening muscles
increase one’s chances of winning a cash prize.
The Court did not
allow deductions for buffalo meat and special vitamins to enhance strength and
muscle development.
TTFN
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