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the testimony of absent witnesses would have been favorable to
petitioner. Rather, the normal inference is that it would have
been unfavorable. See Pollack v. Commissioner, 47 T.C. 92, 108
(1966), affd. 392 F.2d 409 (5th Cir. 1968); Wichita Terminal
Elevator Co. v. Commissioner, 6 T.C. 1158, 1165 (1946), affd. 162
F.2d 513 (10th Cir. 1947). Under these circumstances, we cannot
find that petitioner expended the claimed amounts for medical
devices during the year at issue.
In his reconstruction of costs, petitioner represented that
he paid $2,300 for prescription medicine during 1995. Although
this amount is substantial, and although petitioner testified at
trial that his daughter continued to suffer from asthma,
petitioner could not remember the names of the drugs that his
daughter was prescribed.
The only credible evidence petitioner produced at trial to
substantiate his claim that he paid for medical care was a
computer printout of his financial history from the clinic where
he took Michelle for treatment. The printout has columns for the
date, patient's name, payment history, diagnosis, and cost of the
service.
Petitioner testified that he began taking Michelle to the
clinic in early 1995; however, the printout shows that as of
August 4, 1995, Michelle was a new patient with no previous
history. The printout also shows that, except for $12 paid by
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