Rev. Rul. 54-57

Amounts expended in the construction of a swimming pool or the installation of an elevator on property owned by a taxpayer, even though the pool or elevator was constructed or installed for reasons of health, pursuant to the recommendations of a physician, constitute expenditures for permanent improvements or betterments which increase the value of the property, and may not be deducted as medical expenses under section 23(x) of the Internal Revenue Code. See section 24(a)(2) of the Code and John L. Seymour v. Commissioner, 14 T.C. 1111.