Is 24-hour in-home care expense for disabled person a deductible medical expense in whole or part?

[JohnW15]

Yes, these can be deducted when you itemize deductions.  Whether and how much can be deducted depends on the nature of the services provided, and who the services are provided for.

Please see IRS Publication 502 (2017), Medical and Dental Expenses for more information.   Pay particular attention to the sections “Whose Medical Expenses Can You Include?” and “Nursing Services.”  On the linked IRS web page, there’s a topic list on the left side to help guide you to relevant information.