Tax Research Paper: The Larry Case On Claims On Addition Deduction

Memorandum
Date: Feb 4, 2018
From:
Re: The Larry case on claims on addition deduction
Facts
Larry is suffering from the condition of a severe vision and has in the previous moment claim the further deduction as stipulated in the blind taxpayer's laws. At the beginning of the year, the doctor prescribed Larry some new pair of lens, and they seemed to work since his vision was significantly improved. However, after using them for sometimes, the glasses caused him to experience infections, severe pain, and ulcers. He was thus forced to remove the glasses. The doctor's recommendation was that he could only use the lenses but just in brief sessions. The question that arises, in this case, is whether he can get an additional standard deduction for blind taxpayers.
Issues
The issue here is whether Larry is liable for an additional exemption for his blindness. The case is here to look at the conditions that Larry has and see if they qualify him to get any tax deduction.
Applicable law
According to the section 151 of the internal revenue code of the year, 1954 looks at blindness as a person’s visual acuity that does not go beyond 20/200 in the eye that is better. It further states that one can still have a visual acuity that is greater than 20/200, but the person has other disabilities such as the limitations in the optical diameter. One can have good eye acuity, but their visual width goes only as wide as 20 degrees. For such a case one can qualify to be seen as blind based on section 151 of the code. Looking at the condition of Larry he was blind at first for the period running between 1951 and 1955. During this period then he could have been eligible for the tax deductions.
Analysis
The vision of Hallman was not higher than 20/200 in both the two eyes and the use of glass could not also help in improving the situation. However, on using glasses, the eye acuity improves to 20/70 on the left eye and 20/60 on the right eye. However, the lenses created more problems for him if he was to wear them every day. From the analysis of a qualified ophthalmologist, he qualified to get the tax deductions. However, the court also mentioned that the only way that they could...