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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 deductions
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