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Petitioners took numerous trips to entertainment parks.
Petitioners traveled to Walt Disney World and the Universal
Studios Florida a total of four times during 1996, 1997, and
1998. Petitioners assert that the trips were therapeutic for
Christopher, and also for family vacations. An attendant care
provider traveled with petitioners to assist with the care of
Christopher. The care provider performed many services including
dressing Christopher, pushing his wheelchair, and accompanying
him on amusement rides.
Petitioners argue that they are entitled to deduct as
medical expenses for their dependent certain costs incurred on
behalf of the attendant care provider when traveling, such as the
airplane fare, lodging, and food. Petitioners provided to the
Court summaries listing the travel expenses incurred on behalf of
the care provider, such as food, hotel, gas and tolls, and
tickets, but they did not provide supporting documentary evidence
to substantiate the expenses. Because petitioners did not keep
receipts of expenses, they estimated the amounts that they now
claim as expenses. Mr. Emanuel explained that he was able to
provide a summary of expenses because he was in the habit of
contemporaneously maintaining a log of vacation expenses which he
subsequently entered onto his computer. Mr. Emanuel prepared the
summaries when they were first audited, which was sometime
between 1999 and 2001.
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