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care in the amount of $716 and for health insurance provided
through the Greater Buffalo Chamber of Commerce in the amount of
$1,286. Therefore, remaining in issue are medical expenses in
the amount of $2,972.
Section 213 in relevant part provides:
SEC. 213(a). Allowance of Deduction.--There
shall be allowed as a deduction the expenses paid
during the taxable year, not compensated for by
insurance or otherwise, for medical care of the
taxpayer * * * to the extent that such expenses
exceed 7.5 percent of adjusted gross income.
The taxpayer must substantiate any deductions claimed under
section 213 by furnishing the name and address of each person to
whom payment for medical expenses was made and the amount and
date for each such payment. Moreover, the taxpayer must be
prepared to substantiate any claimed deductions by furnishing
statements or itemized invoices from the individual or entity to
which payment for medical expenses was made. These statements or
invoices should indicate the nature of the service rendered, and
to or for whom rendered. Blackburn v. Commissioner, T.C. Memo.
1982-529; sec. 1.213-1(h), Income Tax Regs.
A portion of the medical expenses remaining in issue is
related to the cost of petitioner's transportation and lodging
with regard to medical treatment received in Boston. The record
reflects that petitioner received medical treatment at Beth
Israel Hospital in Boston on July 7, 1992. Petitioner traveled
from her home in Buffalo to Boston to receive treatment by
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