Précis: The taxpayer sought a medical expense credit of $5,720 for the cost of harvesting and storing stem/cord cells from the birth of her child. The Tax Court denied the claim on the basis that the taxpayer adduced no evidence that the procedure was done on the advice of the taxpayer’s obstetrician.
Chen v. R. – TCC: Cost of harvesting and storing stem/cord cells from birth of taxpayer’s child not an allowable medical expense creditREAD MORE »