- 7 - together, provided over half of the support the child received during the calendar year. Furthermore, although petitioner reported on his return that Bradley lived with him for all 12 months of 1995, it is clear from the record that Bradley's mother had custody of the child for the majority of the calendar year. Therefore, we hold that petitioner is not entitled to a dependency deduction for Bradley for the year at issue. Issue 2. Medical Expense Deduction On a Schedule A, Itemized Deductions, attached to his return, petitioner claimed medical expenses of $5,760. After accounting for the section 213(a) limitation, petitioner claimed a medical expense deduction of $3,865 for 1995. In the notice of deficiency, respondent disallowed the deduction because petitioner did not establish that the amounts were paid or incurred during the year at issue. At trial, petitioner testified that his daughter, Michelle, had asthma and that he paid for two medical devices used to help her condition, in addition to prescription drugs, medical insurance, and the required copayments for doctors' services. Section 213 allows a deduction for 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 the adjusted gross income. The taxpayer must substantiate any deductionsPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
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