Doctor Maxwell prescribed physical therapy in a pool to treat Steven Breyer's broken back. In response to this advice (and for no other reason), Steven built a swimming pool in his backyard and strictly limited use of the pool to physical therapy. Steven paid $25,000 to build the pool. Steven consults you for advice concerning whether this amount or any portion of the amount would qualify as a deductible medical expense on his federal income tax return.

Instructions:

Please research the tax law and write Steven a brief memo of no more than two single-spaced pages, in which you communicate the results of your research.

Use the format for communicating research findings discussed in Communication of Tax Research Results under Tax Research in Course Content for your memorandum.

Identify relevant statutory, administrative, and judicial authorities and discuss how these authorities affect your conclusion concerning the deductibility of the pool construction costs as a medical expense on Steven's federal income tax return.

*Remember: while IRS publications are useful as secondary sources, they are not primary sources that can be cited and relied upon in a tax research memorandum. You must find, cite to, and discuss primary tax sources.