<<Disclaimer: Verify this information before applying it to your situation.>>

Several people asked for summaries of responses to my inquiry about the
matter.  Chris' message below covers all I've learned so far:

     As a CPA with CD, I have not been able to use the deduction since
     (sorry for the technical stuff, but I need to) the additional cost
     goes under the itemized deduction  section of 'Medical Expenses' you
     have to have spent more than 7.5% of your Adjusted Gross Income (AGI)
     before you are able to deduct anything from your return.

     In other terms, if you earn $40,000:   You would need to exceed $3,000
     worth of qualified medical expenses before you could get any tax
     benefit.  Most of us probably don't spend that much on medical
     expenses.

     Hope this helps you understand.

     Chris
     Arlington, VA/Washington, DC