Kuntz III, et ux. v. Comr., T.C. Memo. 2011-52

(majority f amounts paid to caregiver not a deductible business expense, other amounts can be deducted as medical expense; facts involve married couple where wife has Alzheimer's disease and husband is self-employed contractor; husband hired caregiver for wife and deducted payments as a business expense; small percentage of payments deductible as business expense because wife performed clerical work for business, but majority of payments deductible as medical expense on Schedule A).