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claimed by petitioners and disallowed by respondent for certain
acupuncture treatments.
Section 213(a) allows as a deduction the expenses paid
during the taxable year, not compensated for by insurance or
otherwise, for medical care of the taxpayer, his spouse, or a
dependent, to the extent that such expenses exceed 7.5 percent of
adjusted gross income. Medical care includes amounts paid for
the diagnosis, cure, mitigation, treatment, or prevention of
disease, or for the purpose of affecting any structure or
function of the body. See sec. 213(d)(1)(A). Medical care also
includes amounts paid for transportation primarily for and
essential to medical care listed above. See sec. 213(d)(1)(B).
Petitioner testified that he received acupuncture treatments
to relieve nerve pain in his neck and back while in Korea from
May 27, 1993, to July 2, 1993, Petitioner's 1993 weekly minder,
which he used while in Korea, has 12 entries for acupuncture
treatments in June 1993. Petitioner testified that he paid $120
for each of the 12 acupuncture treatments and approximately $20
for transportation to and from such treatments.
We find petitioner's testimony with respect to his
acupuncture treatments credible. We hold that petitioners are
entitled to a deduction for 1993 for the medical expenses claimed
on their 1993 return to the extent that such expenses exceed the
section 213(a) limitation.
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