- 10 - 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 relatedPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011