Attorney-at-Law

NOT PARSLEY, SAGE, ROSEMARY AND THYME

In Uncategorized on 08/28/2013 at 20:07

No, other plant life, namely green supplements, flax seeds and D-3, in the case of Kenneth Delano Humphrey, 2013 T. C. Memo. 198, filed 8/28/13.

So Paul Simon doesn’t feature in today’s blogpost.

KD was an officer in the US Dep’t of Homeland Security during the year at issue, and scheduled numerous deductions in his Schedule A, most of which Judge Goeke blows off for want of substantiation. But KD’s plant life gets a juridical OK.

“As part of phytotherapy, petitioner claimed as medical expenses the purchase of various natural supplements (green supplements, flax seeds, and D-3) to alleviate his prostate cancer. The regimen was based on medical guidelines by Johns Hopkins Medical Urology, Harvard Medical School, and the Mayo Clinic. Petitioner has been under the care of two doctors since 2008.” 2013 T. C. Memo. 198, at pp. 3-4.

“Petitioner seeks to deduct supplements and health foods as a medical expense. Medical care deductions are not strictly limited to traditional medical procedures but include amounts paid for affecting the structure of the body. Medical expenses for nontraditional medical care may be deductible under the broad view of medical care. The term ‘medical care’ includes amounts paid ‘for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body’.” 2013 T. C. Memo. 198, at p. 7. (Citations omitted).

Judge Goeke is willing to give KD the benefit of the doubt: “To prevail, petitioner must show that the health foods and supplements cure, mitigate, treat, or prevent his prostate cancer or affect any structure or function of his body. To be deductible, the treatment must be for the specific purpose of alleviating the prostate cancer, rather than for the general well-being of petitioner. Sec. 1.213-1(e)(1)(ii), Income Tax Regs. It is difficult to determine the difference, but here we feel petitioner has proven that the health foods and supplements were for alleviating his prostate cancer rather than just for general health.

“Petitioner provided receipts from a discount health food store to substantiate purchases of green supplements, flax seeds, and D-3. It is pertinent to determine whether the health foods and supplements were prescribed by a doctor. From the record we find that the expenses for health foods and supplements have been substantiated. Petitioner provided credible testimony that his doctors suggested the health foods and cited medical guidelines by Johns Hopkins Medical Urology, Harvard Medical School, and the Mayo Clinic.” 2013 T. C. Memo. 198, at pp. 8-9.

Takeaway- Don’t overlook those supplements. Good medical evidence wins the day.

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