Are my Mom's Depends expenses tax deductible?

She has been to doctor many times, tried all sorts of drugs, treatments, etc, and there is no cure for her incontinence. Does the doctor have to put it on a prescription pad, "wear Depends" and that makes it tax deductible? OR are they just not deductible?
Somebody said to me, well you can't deduct diapers for babies. But, babies wear diapers only because they are immature and not potty trained yet....but seniors (and others, like spinal cord injury) have medical reasons why they cannot control their bladder/bowels.
I did read IRS pub 502 but I still cannot tell if it is a tax deduction or not.