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deductions in 1996, Mrs. Cotton is not entitled to the standard
deduction for 1996.
4. Medical Expenses
A taxpayer may deduct expenses incurred for medical care and
dental expenses to the extent that the expenses exceed 7.5
percent of the taxpayer’s adjusted gross income. See sec.
213(a). Medical care expenses includes amounts paid for
insurance premiums. See sec. 213(d)(1)(D). To substantiate
medical and dental expenses under section 213, a taxpayer must
provide the name and address of each person to whom payment was
made and the amount and date of each payment. See sec. 1.213-
1(h), Income Tax Regs.
At trial, Mr. Cotton estimated that he paid $1,638 for
medical insurance premiums and $500 in other medical expenses
(for copayments and emergency room visits) in 1996. The record
is unclear if Mr. Cotton estimates that he paid a similar amount
in 1994, and we assume, for the purposes of this opinion, that
Mr. Cotton estimates that he paid $2,138 for medical expenses in
1994 and 1996. Mr. Cotton’s adjusted gross income was $37,575 in
1994 and $48,380 in 1996. The medical expenses estimated by Mr.
Cotton do not exceed 7.5 percent of his gross income ($2,818.13
in 1994 and $3,628.50 in 1996). Mr. Cotton is not entitled to a
deduction under section 213 for 1994 and 1996.
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Last modified: May 25, 2011