Lang v. Comr., T.C. Memo. 2010-286

(taxpayer can deduct medical expenses and real estate taxes paid by taxpayer's mother even though mother not legally obligated to pay such expenses and taxes; mother paid expenses directly to medical providers and taxes directly to city government; payments treated as a gift to taxpayer (even though no gift tax on amount paid directly to medical care provider; direct payment of real estate taxes is a gift).