Swimming pool medical expense deduction
To: Diane M. Comi, J.D., LL.M.
From: Sam Smith
Date: September 14, 2014
Re: Medical Expense Deduction under IRC 213 for Swimming Pool
FACTS
The taxpayer, Susan, suffers from severe osteoarthritis in both knees and has a hard time living comfortably. Susan has taken many precautions to better her health including: cortisone injections, painkillers, physical therapy, and arthroscopic surgery. Being that this is a hereditary disease, the doctors predict that it’s only going to get worse. The key to alleviate the pain is to keep moving, thus it is extremely painful for Susan to remain active. Swimming maintains good cardio with little to no impact; therefore her doctor prescribed her to swim daily. She is hesitant to go to the city pool because the pool is too far, too cold, and it’s extremely crowded. Her gym does not have a pool either. Susan would like to construct a heated pool in her backyard so she can swim at her own convenience without any annoyances. Her grandchildren can also use the pool when they come to visit. She just wants a basic swimming pool at the lowest price available. Yet she is still concerned about the price and would at least like to deduct the cost of maintaining and installing a pool in her backyard as a medical expense.
ISSUE
Can Susan deduct the cost of installing and maintaining a pool as a qualified medical expense?
CONCLUSION
Susan is allowed to claim a medical expense deduction for installing and maintaining a pool in her back yard under §213 of the Internal Revenue Code. Susan has been diagnosed by a doctor with osteoarthritis and was prescribed to swim daily to alleviate the pain. Building a pool in her backyard would qualify as a medical expense because she will be using it daily to treat the disease. Alternative swimming pools conflict and create unreasonable inconveniences with her schedule. The case implies that the primary purpose of the pool is to treat her medical condition; therefore, the pool should be specifically
From: Sam Smith
Date: September 14, 2014
Re: Medical Expense Deduction under IRC 213 for Swimming Pool
FACTS
The taxpayer, Susan, suffers from severe osteoarthritis in both knees and has a hard time living comfortably. Susan has taken many precautions to better her health including: cortisone injections, painkillers, physical therapy, and arthroscopic surgery. Being that this is a hereditary disease, the doctors predict that it’s only going to get worse. The key to alleviate the pain is to keep moving, thus it is extremely painful for Susan to remain active. Swimming maintains good cardio with little to no impact; therefore her doctor prescribed her to swim daily. She is hesitant to go to the city pool because the pool is too far, too cold, and it’s extremely crowded. Her gym does not have a pool either. Susan would like to construct a heated pool in her backyard so she can swim at her own convenience without any annoyances. Her grandchildren can also use the pool when they come to visit. She just wants a basic swimming pool at the lowest price available. Yet she is still concerned about the price and would at least like to deduct the cost of maintaining and installing a pool in her backyard as a medical expense.
ISSUE
Can Susan deduct the cost of installing and maintaining a pool as a qualified medical expense?
CONCLUSION
Susan is allowed to claim a medical expense deduction for installing and maintaining a pool in her back yard under §213 of the Internal Revenue Code. Susan has been diagnosed by a doctor with osteoarthritis and was prescribed to swim daily to alleviate the pain. Building a pool in her backyard would qualify as a medical expense because she will be using it daily to treat the disease. Alternative swimming pools conflict and create unreasonable inconveniences with her schedule. The case implies that the primary purpose of the pool is to treat her medical condition; therefore, the pool should be specifically