RESEARCH PROBLEM (from South-Western Federal Taxation) Entire class - Issue: May the taxpayer daughter Rubie deduct her own medical expenses and real property taxes which were paid by her mother to the payees? (A Tax Court memorandum decision case is likely the authority needed. Of course, a court case may be the most appropriate authority when it interprets, for example, an I.R.C. section and has similar facts to the facts of the taxpayer in this Tax Research Problem. Possibly other cases, referred to by the most appropriate authority or not, may be helpful to include in writing the memorandum.) Facts: Rubie incurred substantial medical and real property taxes expenses and asked her mother Suzanne to help with the expenses. Suzanne paid Rubie's creditors directly. Rubie did not actually pay the expenses. On her 2021 tax return, Rubie deducted the medical expenses above the 7.5% of her AGI and the real property taxes. The total of Rubie's Form 1040 Schedule A taxes on lines 5a, 5b, and 5c does not exceed $10,000. The I.R.S. disallowed Rubie's deductions of said medical expenses and real property taxes. short statement regarding question REASONING:(- facts, state rule of law, reasoning (apply law to taxpayer's facts)) (conclusion)

Answer rating: 100% (QA)

The research problem in this case revolves around whether the taxpayer Rubie may deduct her own medi... View the full answer