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amount for which the check was written.4 There is a copy of the
front side of a check dated October of 1993 for $1,000 bearing a
notation that $600 is for “support” and $400 is for “Home Health
Care”. There is no evidence of a payment in December of 1993, the
month Mrs. Reynolds’ mother died.
There are copies of two checks drawn to Mrs. Reynolds’
sister, Judy Maxey, with notations that the check is for Blue
Cross health insurance, one for $855 in March and for $805 in
August. There are two checks, one drawn to Mrs. Maxey, the other
to Judy Maxey, that bear notations that they are for the “Home
Health Care” of Mrs. Maxey for $300 and $200, respectively.
There are three checks drawn to Mrs. Reynolds’ sister in the
respective amounts of $1,000, $400, and $500 that bear no
notation, or no notation that they are for the health care of Mrs.
Maxey.
Petitioners also produced copies of both sides of a check
dated April 7, 1994, drawn on Mrs. Reynolds’ account to the order
of Judy Maxey for $750. The front side bears the notation
“Remaining Medical Bills for Mrs. Maxey”. At trial, petitioners
argued that the expense represented by this check may be deducted
4 Petitioners submitted a reconstruction of medical expenses
indicating, among other items, a “Check-Paid but reimbursed” in
the amount of $600.
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