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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).
Petitioner reported $4,280 of medical and dental expenses on
his Schedule A. Respondent conceded that petitioner
substantiated $887 of these expenses for medical insurance. At
trial, petitioner substantiated that he paid $2,500 to a doctor.
Under section 213, individuals are entitled to an itemized
deduction for amounts paid for medical care to the extent that
these expenses exceed 7.5 percent of the individual's adjusted
gross income. Petitioner's adjusted gross income was $41,471.
Therefore, petitioner may deduct medical expenses only to the
extent that they exceed $3,110. The substantiated expenses
totaled $3,387. We find that petitioner may deduct $277 for
medical expenses.
Petitioner claimed $1,450 of taxes paid as an itemized
deduction on his return. Respondent conceded $1,230 of this
amount was deductible. An itemized deduction is allowable under
section 164(a) for certain types of taxes. Petitioner did not
substantiate any additional amount. We find that petitioner may
deduct $1,230 for taxes.
Petitioner deducted $4,105 of home mortgage interest expense
on his return. In 1995, in lieu of foreclosure, petitioner's
house was sold. The settlement statement shows that interest
from January 1, 1993, to April 1, 1995, was paid with the
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