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liposuction to remove 12 pounds of fat from the mass. The second
procedure removed the excess skin of the mass. The final
procedure was conducted to remove excess fluid which had
collected between the skin and the abdominal muscles.
The statements submitted by the plastic surgeon who
performed the surgery described the procedures as “cosmetic” in
nature. The procedures were not covered by petitioner’s health
insurance. Petitioner paid for the surgeries and deducted the
costs as medical expenses on her 1996 Federal income tax return.
Respondent determined that the expenses related to these
surgical procedures were for “cosmetic surgery” of a type not
considered “medical care” and therefore were not deductible under
section 213. The medical deductions as claimed and as allowed
are as follows:
Expense Amount claimed Amount allowed
Medicine & drugs $75 $75
Optical expenses 240 240
Dental expenses 150 150
Pre-tax insurance 787 -0-
Doctors/hospitals 2,617 -0-
Surgical expenses 7,691 -0-
The “Doctors/Hospitals” and “Surgical expenses” disallowed
by respondent both relate to the procedures discussed above.
Although these claimed expenses total $10,308, petitioner only
substantiated that she paid $7,631.28 for the disputed
procedures. At trial petitioner introduced no evidence from
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