Tax Class Tax Services
420 Appalachian Street
Boone, NC 28608
November 12, 2013
John & Jane Ayer
234 Appalachian Street
Boone, NC 28607
Dear John & Jane,
It was great speaking with you both at the neighborhood meeting last week.
When we spoke last, you both had told me about Jane’s unfortunate
degenerative spinal disorder and had questioned me about keeping your
home to add on the swimming pool or sell their existing house and buy one
with a pool, and which would be more financially beneficial.
After consulting the Internal Revenue Code (IRC), several Revenue Rulings,
and several court cases, I have concluded that you will not be able to deduct
your swimming pool as medical expenses from your 2012 tax returns.
My research is based upon the federal income tax laws that apply as of the
date of this letter, and the facts you provided. Under section 213 of the IRC,
