Henrietta Hamster Case Summary

Memorandum of Research Results
STATEMENT OF FACTS:
Henrietta Hamster lives in Brooklyn, NY, and works in Manhattan. Normally, Henrietta takes the subway into work ($2.25 each way), but once a week she commutes home in a unique way. For some time, Henrietta has been seeing a psychologist for counseling (for Chronic Fatigue Syndrome) but was often late for or missed her appointments. She recently switched psychologists. A van, equipped with a carpeted office and easy chairs, picks her up from work every Thursday at 5pm. The van conveys her home while she has a counseling session with her new psychologist in the back during the hour-long commute. She pays a flat fee of $200 for each appointment, including transportation. If the van gets stuck in traffic, she gets a longer counseling session. Is all/any of her $200 weekly expense deductible?
TAX QUESTION:
May Henrietta Hamster deduct

In fact, if she commutes to and from psychologist clinic, then the cost of transportation is deductible since it is associated with medical reason. Similarly, Henrietta Hamster receives counseling during the commute. It indicates that cost of transportation is relevant as a medical expense. In Misfeldt ((DC MN, 1951), 52-2 USTC ¶9495) case, Maxine contracted with a taxicab operator to pick her to and from work for occupational therapy due to her disability. Maxine was able to deduct the transportation expense as a medical expense because the defendant had no valid proof that the expenses were not related to medical. Henrietta Hamster situation is similar to the above case since the rental van’s expense principally allied with a medical reason. So, Henrietta Hamster may deduct the transportation cost as a medical