Humphrey v. Comr., T.C. Memo. 2013-198

(petitioner claimed medical expense deductions for purchase of various natural supplements and health foods to alleviate prostate cancer based on medical guidelines by Johns Hopkins Medical Urology, Harvard Medical School and Mayo Clinic; petitioner under care of two doctors since 2008 as part of phytotherapy treatment program; court noted that deductible medical expenses must be for treatment and purpose of alleviating prostate cancer in accordance with Treas. Reg. Sec. 1.213-1(e)(1)(ii); petitioner provided receipts to substantiate purchases and petitioners doctors suggested the supplements and health foods in accordance with medical guidelines; court determined that petitioner proved that health foods and supplements were for specific purpose of alleviating prostate cancer rather than simply for general health, and were deductible as medical expenses).