Swimming pool medical expense deduction Essay

Given the rising amount of people affected with health issues within the community such as headaches, asthma chronic fatigue, cancer, and spontaneous nosebleeds, the Plaintiffs

This case study and the following questions pertain to Mr. Londborg, who came into the hospital with trouble breathing. Through his health history, they found out that he has a history of seizures, hypertension, and chronic obstructive pulmonary disease (COPD). His stay was extended in the hospital due to a respiratory tract infection, decreased kidney function, a blood clot in his leg, and a fall that could have been fatal. The following questions addressed throughout this paper will discuss what happened, why it happened and how it should now be prevented.

The plaintiff in Ard v. East Jefferson General Hospital, stated on 20 May, she had rang the nurses station to inform the nursing staff that her husband was experiencing symptoms of nausea, pain, and shortness of breathe. After ringing the call button for several times her spouse received his medication. Mrs. Ard noticed that her husband continued to have difficulty breathing and ringing from side to side, the patient spouse rang the nursing station for approximately an hour and twenty-five minutes until the defendant (Ms. Florscheim) enter the room and initiated a code blue, which Mr. Ard didn’t recover. The expert witness testified that the defendant failed to provide the standard of care concerning the decease and should have read the physician’s progress notes stating patient is high risk upon assessment and observation. The defendant testified she checked on the patient but no documentation was noted. The defendant expert witness disagrees with breech of duty, which upon cross-examination the expert witness agrees with the breech of duty. The district judge, upon judgment, the defendant failed to provide the standard of care (Pozgar, 2012, p. 215-216) and award the plaintiff for damages from $50,000 to $150,000 (Pozgar, 2012, p. 242).

4. A nurse in an ambulatory setting administers a prescribed antibiotic. The “five rights” of medication administration are observed. However, the patient, who has no known allergies, experiences an anaphylactic reaction. The patient is skillfully resuscitated and is promptly transported to the nearest hospital. Unfortunately, he suffers permanent hypoxic brain damage and severe disability. The family sues the clinic, the physician, and the

In conclusion, Janice will be allowed to deduct the amount of cost to build her pool which exceeds both the amount it will increase the value of her property and 7.5% of her Adjusted Gross Income. She will also be able to deduct the cost to maintain the pool for the first year for a total medical expense deduction of $4,750.

2. An 56-year-old established patient presents to her doctor's office with chest pain and shortness of breath. The doctor orders an ambulance to take the patient to the ED to be checked out. From the ED the patient is admitted for some

In the last four years New York City taxpayers have paid out approximately $1 billion in awards for personal injury actions. Well over half of that amount was attributable to “pain and suffering,” a highly subjective and amorphous concept, as opposed to economic damages such as lost earnings or medical expenses. Of the total amount paid, 33 to 40 percent went to attorneys in the form of contingency fees or to experts or other in reimbursements for expenses. In FY 1977 the City’s total payout in tort actions was less than $25 million compared to $120 million in FY 1987 a mere ten year difference, and a staggering $282 million for FY 1996. Would you believe half of that money could have been used to hire 2,800 police officers or over 3,600 teachers? The time for corrective legislative action for New York has come.

The hospital had two options for treating patients who could not pay. At first, the hospital

“LaRita Jacobs resident of Seminole, Florida, who gets insurance through the job of her husband. She has an annual family income of 70,000 dollars. She says 7,500 dollars per year in out-of-range costs kept her from dealing with an arthritis-related neck problem until it got so severe that she could not lift a spoon. She is now holding her shoulder surgery off because her family is struggling with paying bills.” (Laura Ungar and Jayne O'Donnell, USA TODAY)

Snellings, (DC VA, 1956), 56-2 USTC ¶10,048, 149 FSupp 825, A taxpayer’s wife was suffering from osteo-arthritis disease. He installed an invalid elevator when it was impossible for his wife to transverse the stairway in the home. The doctor didn’t advise him to acquire an elevator but described the taxpayer’s difficulties of traversing the stairs which would bring about incidents of pain. It was causing her to become incapacitated for several days. The U.S. District Court allowed the deduction of the invalid elevator under Section 213. The court compared the case with Hayne’s case and Hollander’s case. As per court, the elevator’s primary function was for the prevention or mitigation of the osteo-arthritis disease instead of solving transportation problem such as Hayne’s case. It is not necessary to have a medical advice for the proper medical deduction. It clearly states the fact that if an elevator is not benefiting or improving the condition of the taxpayer then cost of an elevator is not a medical

Thus, a capital expenditure which is related only to the sick person and is not related to permanent improvement or betterment of property, if it otherwise qualifies as an expenditure for medical care, shall be deductible; for example, an expenditure for eye glasses, a seeing eye dog, artificial teeth and limbs, a wheel chair, crutches, an inclinator or an air conditioner which is detachable from the property and purchased only for the use of a sick person, etc. Moreover, a capital expenditure for permanent improvement of property may qualify as a medical expense to the extent that the expenditure exceeds the increase in the value of the related property, if the particular expenditure is related directly to medical care. Such a situation could arise, for example, where a taxpayer is advised by a physician to install an elevator in his residence so that the taxpayer's wife who is afflicted with heart disease will not be required to climb stairs. If the cost of installing the elevator is $1,000 and the increase in the value of the residence is determined to be only $700, the difference of $300, which is the amount in excess of the value enhancement, is deductible as a medical expense. If, however, by reason of this expenditure, it is determined that the value of the residence has

The state of Massachusetts had a tax set up to help pay for the expenses of the uninsured emergency room visits. The tax was known as Uncompensated Care Pool, and nicknamed free care pool. It also covered uninsured hospital admissions and community health centers. The free pool care was always underfunded and was raised annually. An MIT professor determined that the amount of money in the free pool care would be enough to fund reform legislation without needing to raise any more taxes or have additional funding.

Conclusion: Thanks to the landmark case, Marrita Murphy and Daniel J. Leveille, Appellants v. Internal Revenue Service and United States of America, Appellees, there is now no misunderstanding that awards received for damages to personal and professional reputation and mental suffering are included in gross income and are therefore taxable under 26 U.S.C. § 104(a)(2). This determines that because Murray did not suffer personal physical injuries and since gross income as defined by Code Sec. 61 includes compensatory damages for nonphysical injuries, such as those awarded to Murray, his award is in fact taxable [2007-2 U.S.T.C. ¶50,531, (Jul. 3, 2007)].

Unfortunately, the patient and his wife are suing the defendant who includes the physical therapist and the pool owners for negligence and failing to watch and supervise a dependent adult during treatment.

Ken Mark wrote this case under the supervision of Professor Deborah R. Compeau solely to provide material for class discussion.