Hearing impairment occurs when there's a problem with or damage to one or more parts of the ear. Conductive hearing loss results from a problem with the outer or middle ear, including the ear canal, eardrum, or ossicles.
Probate is a legal proceeding to administer certain kinds of property (called probate property) owned by someone who has died (the decedent), to see that claims, expenses and taxes are properly paid, and to see that the remaining estate is distributed to those entitled to receive it under the terms of the decedentâs will or under Ohio law.
For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).