Question and Facts
Connie Complainer’s doctor prescribed her to install a swimming pool at her home. Connie followed through and it increased the value of her home by $95,000 and cost $185,000. Connie claimed a deduction of $90000 on her return. A pool costing $40000 would have fulfilled her doctor’s orders.

Issues
Connie’s pool maybe overly extravagant. Since her prescription only needed the design of the $40,000 pool. Also if her home is located close to a gym that has a pool that fulfilled her prescription, if it is her pool may not be deductible. She may also be only able to deduct what her prescription called for.

Applicable Law
¶2147. “Medical” capital expenses for equipment or improvement says that swimming pools that are used primarily for medical purpose are deductible, but “medical deduction is limited to that part of the expenses that exceeds the amount by which the improvement increases the value of taxpayer's property.” …show more content…
. . whether the primary purpose of the pool is for medical care (see Reg § 1.213-1(e)(1)(iii) , ¶ K-2181 ),
. . . whether the expenditure is related directly to medical care (see Reg § 1.213-1(e)(1)(iii) , ¶ K-2184 ), and
. . . whether the pool does more than serve the convenience and/or comfort of the taxpayer (see ¶ K-2103