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claimed depreciation deduction with respect to the Geo. Respon-
dent also determined in the notice that petitioners are liable
for each of the years at issue for the accuracy-related penalty
under section 6662(a).
OPINION
Petitioners bear the burden of proving that the determina-
tions in the notice are erroneous.3 See Rule 142(a); Welch v.
Helvering, 290 U.S. 111, 115 (1933).
Claimed Medical Expense Deduction
Petitioners claimed in the 1993 joint return a medical
expense deduction for, inter alia, expenditures incurred in
removing carpeting from, installing hardwood flooring in, and
repainting the interior of petitioners’ residence and renting an
apartment in which they resided while that work was being done.
Respondent disallowed the deduction claimed for those expendi-
tures.
Section 213 allows a deduction for expenses paid during the
taxable year, and not compensated for by insurance or otherwise,
for medical care of a taxpayer, his spouse, or a dependent to the
extent that those expenses exceed 7.5 percent of the taxpayer’s
3Each petitioner and respondent signed the first stipulation
of settled issues filed in this case. However, only Mr. Mitic,
and not Ms. Mitic, appeared at trial and signed the stipulation
of facts which respondent also executed. Consequently, respon-
dent filed a motion to dismiss for lack of prosecution as to Ms.
Mitic (respondent’s motion), which the Court took under advise-
ment. See infra note 11.
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