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however, must have some basis upon which an estimate can be made.
Vanicek v. Commissioner, 85 T.C. 731, 742-743 (1985).
Respondent disallowed $6,393 of petitioners' claimed medical
expenses. Section 213(a) provides that a deduction is allowed
for expenses paid during the taxable year, not compensated for by
insurance or otherwise, for medical care of the taxpayer, his or
her spouse, or a dependent to the extent that such expenses
exceed 7.5 percent of adjusted gross income. The term "medical
care" means amounts paid for the diagnosis, cure, mitigation,
treatment, or prevention of disease, or for the purpose of
affecting any structure or function of the body or for insurance
covering the aforementioned items. Sec. 213(d)(1)(A), (C).
"Medical care" also includes expenses for medicine and drugs.
Sec. 1.213-1(a)(1), Income Tax Regs. A deduction is allowable
only to individuals and only with respect to medical expenses
actually paid during the taxable year. Sec. 1.213-1(a)(1),
Income Tax Regs.
Petitioner testified that he had high blood pressure for
which he took medicine. He spent $81.35 for his prescription
every 90 days. Mrs. Emerson was on five different medications.
The medicines were for blood pressure, fibromyalgia, and
hormones. At the time of trial, Mrs. Emerson was undergoing
radiation treatments for cancer.
Petitioner presented canceled checks and credit card
statements for purchases from Phar-Mor, Walgreens, and Park West
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