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parties have stipulated an exhibit that they have represented to
be a copy of petitioners’ joint Federal income tax return for the
year 1993.3 As part of the stipulation the parties agree that
“all exhibits referred to herein and attached hereto may be
accepted as authentic”. In addition, the Court has admitted into
evidence, upon motion after trial, a certified copy of
petitioners’ joint Federal income tax return for 1994.
Issue 3. Medical Expenses
Under section 213, individuals are allowed to deduct the
expenses paid for the “medical care” of the taxpayer, the
taxpayer’s spouse, or a dependent, to the extent the expenses
exceed 7.5 percent of adjusted gross income and are not
compensated for by insurance or otherwise.
The term “medical care” includes amounts paid for the
diagnosis, cure, mitigation, treatment, or prevention of disease,
or for insurance covering the diagnosis, cure, mitigation,
treatment, or prevention of disease.
Petitioners claimed medical and dental expenses totaling
$13,644 for 1993. They did not deduct any medical expenses for
1994. Respondent denied the deductions, determining that Mrs.
Maxey was not petitioners’ dependent and that medical expenses had
3 Under our Rules “A stipulation shall be treated * * * as a
conclusive admission by the parties to the stipulation”. Rule
91(e); see, e.g., Noneman v. Commissioner, T.C. Memo. 1978-283.
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