Qualified legal expenses deductible as medical expenses

Article Abstract:

Certain legal expenses can be deducted as medical expenses. Although Sec 262 of the Internal Revenue Code states the non-deductibility of personal, living and family expenses, Sec 213(a) allows deduction for expenses incurred for medical care, which covers the diagnosis, cure, alleviation, treatment or prevention of disease as well as any activity affecting bodily structure or function. Although legal expenses are usually nondeductible as personal expenditures under Sec 262, some can be deducted as medical expenses under Sec 213(a) if used to legitimate a method of medical treatment. According to the Supreme Court, the deductibility of legal expenses is based on the origin and nature of the claim, with expenses having a direct or proximate relationship to a medical condition considered deductible. The Tax Court discussed a test to determine deductibility in 'Jacobs v. Comm,' 'Havey v. Comm.' and 'Lenn v. Comm.'

Cases, Column, Expense deductions, Medical care, Cost of, Health care costs, Costs (Law), Legal fees

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Teamwork yes, but don't downgrade individualism

Article Abstract:

Issues concerning the use of recruitment and retention strategies by US companies are discussed. Research which stresses the need for continual communication with employees, flexible rewards and researching and reducing staff turnover is examined.

Research, Practice, Human resource management, Employee retention, Employee turnover

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