Sue Sweetness

Sue Sweetless

I. Issue:

Whether Sue Sweetless, the taxpayer, who is diagnosed with hypoglycemia which is caused by abnormally low blood sugar in the body may deduct prescribed high protein food as medical expenses.

II. Applicable Law:

§213()

Rev. Rul. 55-261, 1955-1 CB 307

Leona von Kalb, T.C. Memo 1978-366

III. Discussion of the law:

Section 213(a) allows deduction for medical expenses which are not compensated for by insurance or medical care. To qualify for medical expenses deduction under section 213, the taxpayer must pay such expenses incurred during the taxable year. Otherwise, such expenses will not be allowed for deduction for such year.

In revenue ruling 55-261-15(2), medical expenses that are eligible for deduction includes the following conditions:

(1)Generally, medical expenses are not deduction; however, exceptions are granted to special circumstances with factual information;

(2)The prescribed food or beverage is taken solely for the alleviation or treatment of an illness;

(3)Is in no way a part of the nutritional needs of the patient.

Medical expenses in consuming extra protein intake per day incurred by a woman who was diagnosed with hypoglycemia were deductible in Leona von Kalb, T.C. Memo 1978-366. The Tax Court decided that the intake of extra protein was to meet the additional abnormal needs caused by her disease, and not to satisfy her normal nutritional needs. In addition, the large quantity and the high quality of the extra protein were explicitly required to improve her medical condition, the additional cost of consuming the extra high quality protein was deductible.

IV. Application of the Law to the Problem:

The central issue is whether the extra protein intake consumed qualifies Sweetless for medical expense deduction. Sweetless’s facts and circumstances are similar to those found in Leona von Kalb, T.C. Memo 1978-366. Therefore, it is appropriate to apply the Leona von Kalb decision to Sweetless’s...