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A. Medical and Dental Expenses
Section 213(a) permits a deduction for expenses paid during
the taxable year for medical care of the taxpayer, his or her
spouse, or a dependent (as defined in section 152), to the extent
such expenses exceed 7.5 percent of adjusted gross income and to
the extent such expenses are not compensated for by insurance or
otherwise.
Petitioner claims that she is entitled to medical expense
deductions of $1,501.74 and $631.14 for the 1993 and 1994 taxable
years, respectively. During 1993 and 1994, petitioner maintained
a joint bank account at First Interstate Bank with her mother,
Joanne Robertson, and her sister, Alexandra Robertson.
Petitioner submitted into evidence numerous canceled checks from
this joint bank account payable for medical and dental expenses
in 1993 and 1994. For the years in issue, only one check--check
number 8390, dated October 14, 1993, in the amount of $42--bears
petitioner’s signature. The remainder of the checks submitted by
petitioner bear the signature of either petitioner’s mother or
petitioner’s sister, a strong indicator that these payments were
not made for expenses incurred by petitioner.4
4 While deductions are permitted for medical expenses paid
for a dependent, petitioner has not produced any evidence that
her mother or her sister was her dependent during the taxable
years at issue.
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Last modified: May 25, 2011