John Riach and Maude M. Riach, His Wife v. William E. Frank, District Director of Internal Revenue

This is an appeal by John Riach, appellant herein, from an adverse judgment of the United States District Court, for the Western District of Washington in his suit against the District Director, appellee herein, for a refund of taxes paid for the year 1957. The issue presented is whether appellant was entitled to a medical expense deduction for the year in question for the cost of installing a Hil-A-Vator upon his residential property for transporting taxpayer up and down a steep hillside which separated the street level of his residential lot. and the lower level thereof. The district court had jurisdiction under 28 U.S.C.A. § 134 , and this court has jurisdiction under 28 U.S.C.A. § 1291 .

For 21 years appellant had lived at 4502 55th Avenue N.E., Seattle, Washington, in a two-story frame house, the top story of which was approximately at. street level. The lot (115'x 250') upon which his house had been built was nearly level with the street for about 50 or 60 feet. It then inclined downward at an angle of about 45° for approximately 60 feet, and then leveled off for approximately 75 or 80 feet to the shore of Lake Washington. There were adequate rock steps and paths for…