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found to be merely substitutes for foods normally consumed by an
individual. Harris v. Commissioner, 46 T.C. 672 (1966); Estate
of Webb v. Commissioner, 30 T.C. 1202, 1213-1214 (1958); Collins
v. Commissioner, T.C. Memo. 1965-233. The costs of a special
diet are deductible only to the extent the taxpayer establishes
that such costs exceed the costs of a normal diet. Nehus v.
Commissioner, T.C. Memo. 1994-631, affd. without published
opinion 108 F.3d 338 (9th Cir. 1997); Crawford v. Commissioner,
T.C. Memo. 1993-192.
Based on the record, we find that petitioner has failed to
establish that his special diet was other than a substitute for a
normal diet. We are not convinced that his special diet,
although followed for medical reasons, differed from the diet of
an ordinarily health-conscious individual. Sec. 1.213-
1(e)(1)(ii), Income Tax Regs. Moreover, petitioner has failed to
establish the amount by which his actual food expenditures
exceeded the costs of a normal diet. Petitioner testified that
he deducted 66 percent of his total food expenditures for 1992 as
medical expenses, but submitted little evidence of the cost,
quantity, or type of foods and supplements which he purchased
during 1992. We are therefore unable to make an estimate of his
excess costs. Cf. Cohan v. Commissioner, 39 F.2d 540 (2d. Cir.
1930); Von Kalb v. Commissioner, supra.
We hold that petitioner is not entitled to a medical expense
deduction for the amounts claimed for his special diet.
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