If you have a doctor's script and it doesn't include painting the dog's paw 
nails, I believe so.  A tax's expert is still the best reference.
W

In a message dated 4/29/05 12:21:39 PM, [EMAIL PROTECTED] writes:

<< Hi all,

Does anyone know whether the cost of service dog upkeep is tax 
deductible?

thanks,
River >>

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