- 13 - 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.Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
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