Collins H. Ferris and Bonnie Bach Ferris v. Commissioner of Internal Revenue

PELL, Circuit Judge.

In 1971, taxpayers Collins and Bonnie Ferris spent $194,660 to construct a swimming pool addition to their home in Maple Bluff, Wisconsin. The question is this litigation is how much of that sum may be deducted from the couple’s 1971 income as a medical expense in computing their federal tax liability for that year.

Certain background facts are not disputed. Mrs. Ferris suffers from a degenerative spinal disorder which was, in 1970, causing her serious difficulty in walking or sitting. Her physician recommended that the Ferrises install a swimming pool at their residence…