Write a tax research memo identifying the Relevant Facts, Issues Identified, Conclusions, and Authorities and Reasoning for the tax problem listed below. Apply at least one relevant court case. Write clearly and concisely so that the tax memo is no more than three pages. You should include only the relevant facts and use your own words whenever possible.

Tax Problem

Larry has severe vision problems and, in the past, he has claimed the additional standard deduction available to blind taxpayers. This year Larrys 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). Include: Facts, Issues, Conclusion, and Authority