Raymon Gerard v. Commissioner
United States Tax Court
37 T.C. 826 (1962)
Relevant factsFree
Raymon Gerard (plaintiff) installed central air conditioning, at his doctor's recommendation, so his daughter with cystic fibrosis could move freely throughout the house rather than being confined to one room-unit-cooled space, which had been psychologically damaging to her; the $1,300 unit increased his home's value by $800, and Gerard deducted the full $1,300 as a medical expense under Section 213(a), which the Commissioner (defendant) disallowed.
IssueFree
Whether a capital expenditure incurred for medical reasons that adds no value to property is deductible as a medical expense.