qbteachmt
Level 15

"I don't know if there are any case precedents or IRS Rulings."

It's in Pub 502:

https://www.irs.gov/publications/p502#en_US_2020_publink1000178928

"Drug Addiction

You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. This includes meals and lodging at the center during treatment."

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