Christopher Joseph Bush and Robin Leigh Pickering - Page 15

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          Under the “plan”, petitioner agreed that Aspiring Artists would             
          pay up to the $500 deductible for Jennifer’s medical expenses not           
          covered by her father’s insurance policy.  Petitioner signed the            
          handwritten document creating the “medical plan” agreement dated            
          August 1, 1996.  There were, however, outstanding medical                   
          expenses from March or earlier of 1996.  From the record it                 
          appears as though these expenses stem from a period of time prior           
          to their daughter's commencing her education at VSA.  All the               
          payments made with respect to Jennifer’s medical expenses were              
          made by personal checks, most of them on checks drawn by Ms.                
          Pickering.  This Court finds that Jennifer’s medical expenses are           
          not deductible on Schedule C as business expenses, but                      
          petitioners may claim them on Schedule A, Itemized Deductions,              
          subject to the 7.5-percent limitation of section 213(a).                    
          Validity of the Notice of Deficiency                                        
               Petitioners contend that the notice of deficiency issued by            
          respondent is invalid because it specified July 4, 2000, a legal            
          holiday, as the last day on which petitioners could file a                  
          petition with the Tax Court.  The notice of deficiency states               
          that if petitioners want “to contest this determination in court            
          before making any payment, you have 90 days from the date of this           
          letter * * * to file a petition with the United States Tax Court            
          for a redetermination of the deficiency.”  Petitioners urge this            
          Court to hold that identifying a legal holiday as the last                  

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