The petitioner installed a swimming pool in his backyard allegedly for medical purposes because his doctors told him he needed to lose weight. The petitioner deducted the cost of the pool to the extent it increased the value of his home. The IRS disallowed the deduction and the court agreed. The court noted that the only substantiation of the medical purpose of the pool was the taxpayer's self-serving testimony that his doctors told him to lose weight. As such, the pool was not medically required and was not primarily for the treatment of the petitioner's medical ailments. Le Beau v. Comr., T.C. Memo. 2014-198.