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the cost of the gasoline used. He testified that he priced the
gasoline for 1996, 1997, and 1998 using prices available on a
website. Petitioners provided a written summary of their
gasoline expenses but did not provide supporting documentary
evidence for the summary. In addition, the amounts of expenses
in the summary are different from the amounts to which Mr.
Emanuel testified.
Petitioners did not provide any evidence that they incurred
these expenses for the cost of the gasoline in the course of
transportation primarily for and essential to medical care. Sec.
213(d)(1)(B). In addition, petitioners have not substantiated
the amounts claimed under section 1.213-1(h), Income Tax Regs.
We conclude that petitioners are not entitled to deduct the cost
of gasoline as a medical expense.
d. Attendant care
Petitioners’ son Christopher, who was 20 years old in 1996,
is microcephalic and suffers from severe mental retardation and
physical problems. He is unable to wash himself, dress himself,
take medication, and perform other basic functions, and he
requires constant assistance. Although petitioners received
Social Security payments, “SSI”, Medicare, and Mediwaiver on
behalf of Christopher, he qualifies as their dependent under
section 152(a)(1).
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