Hot Tub deduction

[LBR]

A client asked if he could deduct his hot tub on his income tax return as he uses it for back therapy. He has a written letter from his Chiropractor stating that he needs to soak in the tub daily to help reduce his back pain.
Is the hot tub deductible? I think that it is not deductible.
Thanks!

[ttbtaxes]

In Haines v. Commissioner , 71 T.C. 644, 647 (1979) the court ruled that hot tubs and water filtration systems promote one's general well-being. Therefore, petitioner had to show that her purchase and use met the statutory definition for a medical deduction. Although it was possible that a hot tub or water filtration system was somewhat beneficial to petitioner's condition, she had not shown that the cost incurred was for the primary purpose of and/or was directly related to her medical care.

Expenses incurred which are merely beneficial to the general health of an individual are not deductible. Gardner v. Commissioner , T.C. Memo. 1983-541

Finally, you'll get a good read about a variety of medical expenses claimed by a taxpayer and disallowed by the court. One item disallowed was a hot tub. T.C. Memo. 1995-200, Nancy Huff v. Commissioner.

[LBR]

Thank you!