- 2 -
Rule references are to the Tax Court Rules of Practice and
Procedure.
Respondent determined that petitioners are liable for
deficiencies in Federal income taxes as follows:
Year Deficiency
1996 $2,891
1997 3,851
1998 3,238
After concessions,1 the issues for decision are: (1)
Whether petitioners are entitled to deductions for medical
expenses, and (2) whether petitioners are entitled to a deduction
for a charitable contribution for miles driven in their van.
1 Petitioners conceded respondent’s determination that the
payments Mrs. Emanuel received in 1996, 1997, and 1998 for
attendant care services provided to Mr. Emanuel are includable in
gross income. Respondent conceded that petitioners are entitled
to deduct as medical expenses $1,265 in 1998 for a modification
to their van to accommodate a wheelchair and scooter lift and
$300 in 1998 for maintenance of Mr. Emanuel’s scooter, and $1,094
in 1997 as a charitable contribution. As a result of the mutual
concessions all adjustments in the notices of deficiency either
have been resolved or are computational.
Petitioners asserted entitlement to a deduction for expenses
for “WC Young”, “Quest”, “After YMCA”, investment fees paid of
$223, income tax preparation fees of $240, and income tax
planning fees of $900, which were not claimed on the 1998 return.
Petitioners did not present any evidence concerning these issues.
Accordingly, we deem these issues conceded.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011