Hello JA Customer,
The IRS only allows transportation expenses as a medical deduction if the expenses are primarily for and essential to medical care.
Transportation costs which are incurred by choice and not by necessity are not deductible. For example, if you decide to travel to a distant location for an operation that could easily be performed at home, the transportation costs are not deductible.
More than likely the taxpayer's mother could have been moved to another facility in the NY area that could have handled her care, and so it appears that the move to LA was more for the convenience of the taxpayer to better monitor her mother's care. That being the case, the cost of the travel could not be deducted as a medical expense.
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Thank you JA Customer