Larry has severe vision problems and, in the past, he has claimed the additional standard deduction available to blind taxpayers. This year Larry’s doctor prescribed a new type of contact lens that greatly improved his vision. Naturally, Larry was elated, but unfortunately new problems developed. He suffered severe pain, infection, and ulcers from wearing the new lens. The doctor recommended that he remove the lens and after several weeks his eyes healed. The doctor told him that he could wear the contacts again, but only for brief time periods, or the problems would recur. Can Larry claim the additional standard deduction available to blind taxpayers?
Research sources include Emanuel Hollman, 38 T.C. 251 (1963).