Issue: May the taxpayer daughter Rubie deduct her own medical expenses and real property taxes which were paid by her mother to the payees?

Facts: Rubie incurred substantial medical and real property taxes expenses and asked her mother Suzanne to help with the expenses. Suzanne paid Rubies creditors directly. Rubie did not actually pay the expenses. On her 2021 tax return, Rubiededucted the medical expenses above the 7.5% of her AGI and the real property taxes. The total of Rubies Form 1040 Schedule A taxes on lines 5a, 5b, and 5c does not exceed $10,000. The I.R.S. disallowed Rubies deductions of said medical expenses and real property taxes.

use facts, state rule of law, reasoning (apply law to taxpayers facts