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Revenue Ruling 78-266
Internal Revenue Service
1978-2 C.B. 123 (1978)
- Written by Abby Roughton, JD
Facts
A taxpayer had a medical condition that required the taxpayer to receive medical treatment in a doctor’s office twice a week. The taxpayer had three young children and hired a babysitter to watch the children every time the taxpayer visited the doctor. The taxpayer sought advice from the Internal Revenue Service (IRS) regarding whether the taxpayer could take a medical-expense deduction for the amounts that the taxpayer had paid the babysitter during the taxpayer’s medical visits. The IRS issued a revenue ruling to answer the taxpayer’s question.
Rule of Law
Issue
Holding and Reasoning ()
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