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specialists recommended to her. The record does not reflect the
amount paid by petitioner for this treatment, or the date on
which petitioner rendered the payment. On July 8, 1992,
petitioner was treated at Boston Orthopedic Group, Inc. (BOG), in
Brookline, Massachusetts. Included in the expenses allowed by
respondent is a check in the amount of $125 written to BOG.
Respondent did not allow petitioner to deduct any expenses with
respect to her treatment at Beth Israel.
The record reflects that petitioner incurred expenses for
transportation and lodging with respect to her stay in Boston
from July 4 to July 8, 1992. To prove that she is entitled to
deduct her transportation expense, petitioner must establish that
her travel was "primarily for and essential to" her medical care.
Sec. 213(d)(1)(B). We find credible petitioner's testimony,
corroborated by documents in the record, that she traveled to
Boston for the purpose of receiving medical treatment.
Therefore, petitioner is entitled to deduct the cost of her
transportation between Boston and Buffalo ($223).
We now turn to the expenses claimed with respect to lodging.
To establish entitlement to expenses for lodging, a taxpayer must
prove that there is no significant element of personal pleasure,
recreation, or vacation in the travel. Sec. 213(d)(2)(B). In
addition, the taxpayer must prove that the travel was primarily
for and essential to medical care provided by a physician in a
licensed hospital (or a medical care facility which is related
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