File a memo with this tax problem following format (Facts, Issue(s), Analysis, and Conclusion).Three factors need to be considered for this memo:

(1) Identification of the relevant authority (finding the key Code sections, regulations, rulings, cases, etc., using the correct citation formats)Note: Prof accept with only primary source not secondary source, at least two primary sources needed;

(2) Analysis of the authority and how it applies to the fact situation; and

(3) Communication of your findings

I had back surgery this year. My physical therapist and doctor suggested that daily swimming would be an excellent form of therapy that could help my back return to normal. For this reason, I'm thinking about installing a swimming pool in my backyard. Can I deduct it? Insurance will not pay for it.

Phil Hurtiback

Information provided in this tax problem:

Male, married, filing jointly, has 4 kids, lives in Noblesville, IN; Income around $180,000, AGI $165,000, back surgery in March 2024, will install the pool in May 2024, hired pool company to install, the cost install for the pool around $28,000. The house is worth around $300,000. Do not have documentation about doctor saying that. Will have the house appraised after the installation is complete which mean the pool not do until May like mentioned above.

Thank you