Bobby Dexter on Medical Expense Deductions

Just like taxes, medical expenses are inevitable in life. However, not all medical expenses are deductible. Section 213 allows taxpayers to deduct the portion of medical care expenses that are over 7.5 percent of the adjusted gross income as a part of the itemized deduction. This complicated statutory design hinges upon the definition of “medical care.” 

In this episode, Professor Bobby Dexter uses case law to illustrate the problems arising from the seemingly simple definition in section 213.  Aside from the policy debates, these problems also reflect the definitional issues that exist in many areas of tax law.  Professor Dexter is a professor of law at Chapman University’s Dale E. Fowler School of Law.  

Tax Class is hosted by ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠Ben Leff⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ and produced by Tony Xu. The theme music is by Doo Dah Music. None of the information presented in this podcast constitutes legal advice. Consult an attorney or a tax professional for guidance.

IN THIS EPISODE

·      IRC § 213

·      Rev. Rul. 2003-57

·      PLR 200318017

·      Magdalin v. Commissioner, .css-j9qmi7{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:row;-ms-flex-direction:row;flex-direction:row;font-weight:700;margin-bottom:1rem;margin-top:2.8rem;width:100%;-webkit-box-pack:start;-ms-flex-pack:start;-webkit-justify-content:start;justify-content:start;padding-left:5rem;}@media only screen and (max-width: 599px){.css-j9qmi7{padding-left:0;-webkit-box-pack:center;-ms-flex-pack:center;-webkit-justify-content:center;justify-content:center;}}.css-j9qmi7 svg{fill:#27292D;}.css-j9qmi7 .eagfbvw0{-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;color:#27292D;}