· SwimmingPool:
A taxpayer suffered from emphysema. He installed a swimming pool after his doctorprescribed he undergo a daily exercise regimen. He swam twice a day, whichimproved his breathing capacity.
The Tax Court in Cherry v. Commissioner allowedhim to deduct the cost of the pool as a medical expense, to the extent the pool’scost exceeded the corresponding increase in the market value of the property.
The primary purpose of the pool was medicalcare. So the cost of heating the pool, pool chemicals and portion of thetaxpayer’s insurance premiums were also deductible.
If you ask me – the taxpayer could havejoined the YMCA or other health facility to get in his twice-daily swim at asubstantially lower out-of-pocket cost, and the deduction should have beenlimited to the cost of the health facility membership. I guess the Tax Court does not take frugalityinto account in its decisions.
For more on medical deductions see myMAINSTREET.COM items “Tax Tip: When to Deduct Medical Expenses” and “Tax Tip: Can I Deduct My Gym Membership?”.
· Body Oil:
A professionalbodybuilder used a lot of body oil to make his muscles glisten in the lightsduring competitions.
The Tax Court, in Wheirv. Commissioner, upheld the deduction.
The body buildingactivity was engaged in a for-profit, and apparently glistening musclesincrease one’s chances of winning a cash prize.
The Court did notallow deductions for buffalo meat and special vitamins to enhance strength andmuscle development.
TTFN
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