Baker v. Comm'r
United States Tax Court
Ps and AFVW executed a residence agreement entitling Ps to lifetime residence at VW. VW provides four different levels of accommodations. During the years in issue, Ps resided in an independent living accommodation which provides the lowest level of care and resembles a regular residence that can be found in any nonretirement living community. Ps paid monthly service fees of $ 2,170 and $ 2,254 for 1997 and 1998, respectively.
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Ps and AFVW executed a residence agreement entitling Ps to lifetime residence at VW. VW provides four different levels of accommodations. During the years in issue, Ps resided in an independent living accommodation which provides the lowest level of care and resembles a regular residence that can be found in any nonretirement living community. Ps paid monthly service fees of $ 2,170 and $ 2,254 for 1997 and 1998, respectively. Several amenities were available to Ps, including medical services and the use of pool, spa, and exercise facilities. D, the vice president of finance for AFVW, the…
1Opinion of the Court
Goeke, Judge:
Respondent determined deficiencies in petitioners’ Federal income taxes of $983 and $1,252 for the taxable years 1997 and 1998, respectively. After a concession,1 the issues for decision are: (1) What portions of monthly services fees paid by petitioners for lifetime residence at a continuing care retirement community are alloca-ble to medical care under section 213;2 and (2) whether petitioners are entitled to deduct additional amounts under section 213 for medical use of pool, spa, and exercise facilities at the retirement community. We hold that the portions of the monthly…
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