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The difference between the cost of petitioners’ new van and
the cost of a new car is not deductible as an expense because
this expense was not incurred for the diagnosis, cure,
mitigation, treatment, prevention of disease, or to affect any
structure or function of the body, or for transportation
primarily for and essential to such medical care of Mr. Emanuel.
Sec. 213(a), (d)(1)(A) and (B). We conclude that petitioners are
not entitled to deduct the excess cost of the new van as a
medical expense.
c. Gasoline
Petitioners also claim a medical expense deduction for the
cost of the gasoline consumed by both their old van and their new
van. The amount claimed represents the difference between the
cost of the gasoline used by the vans and the cost of the
gasoline that would otherwise have been consumed by a standard
size automobile.
Petitioners estimated the amount of gasoline the new van
consumed and the amount which petitioners now claim as a medical
expense because they did not keep records of the actual gasoline
consumption. Petitioners estimated that they drove 10,000 miles
annually. They also estimated that the fuel consumption of a car
would be 20 miles to a gallon, and the fuel consumption of the
vans was 10 miles to the gallon. Mr. Emanuel explained that he
averaged the cost of a premium and regular gasoline to estimate
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