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or other payee.
With one exception, petitioners wrote a check to Judy or
Mrs. Maxey for $600 monthly in 1993 until Mrs. Maxey’s death in
December of the year. It was Mrs. Reynolds’ understanding that
the money was to be used for “my mother’s room and board at the
nursing home”, which was $2,400 per month. Petitioners also paid
for health insurance to supplement medicare and medicaid for Mrs.
Reynolds’ mother as well as additional amounts for miscellaneous
small items.
In connection with her employment with the Service America
Corporation, most of Mrs. Reynolds’ personal medical expenses
were reimbursed by the Travelers managed care system (the
Travelers). Mrs. Reynolds incurred $1,419.71 of dental, optical,
and prescription expenses that were not covered by the Travelers
in 1993. Petitioner received medical insurance under a plan
subsidized by the Federal Government for which he paid $1,250 in
1994.
Petitioners claimed medical expenses of $13,664 for 1993.
Respondent disallowed any deduction for medical expenses for the
year. Petitioners did not claim any medical expense deduction
for 1994.
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