- 3 -
Petitioners assert they are entitled to deduct the following
medical expenses that were not claimed on the returns for the
years in issue:
Expense 1996 1997 1998
Attendant care services 1$15,834 $17,616 $15,474
Van cost -0- -0- 13,214
Gasoline 865 835 750
Child attendant care 1,324 1,366 1,399
Back-up generator -0- -0- 840
Pool maintenance 1,200 1,200 1,200
YMCA tuition 1,569 1,558 1,234
1 All amounts have been rounded to a whole dollar
figure.
Petitioners resided in Hollywood, Florida, at the time they
filed their petitions. Some of the facts have been stipulated
and are so found. These two cases were consolidated pursuant to
the Court’s order of January 15, 2002. For convenience we
combine our findings of fact and conclusions.
In the petitions and at trial, petitioners raised the
matters at issue here; accordingly, petitioners bear the burden
of proof. Rule 142(a)(1).2
1. Medical expenses
Petitioners allege they are entitled to various medical
expense deductions. We first discuss the requirements of section
2 Sec. 7491 does not apply to shift the burden of proof to
respondent because petitioners have neither alleged that sec.
7491 is applicable nor established that they complied with the
requirements of sec. 7491(a)(2)(A) and (B) to substantiate items,
maintain required records, and cooperate fully with respondent’s
reasonable requests.
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