- 6 -
1993 1994
Medical and dental expenses $9,903.06 $10,075.89
7.5% of Adjusted gross income 4,413.76 5,273.53
Medical expense deduction 5,489.30 4,802.36
Included in the deduction for each year are expenses for
medical services, drugs, prescriptions, etc. for petitioner, his
spouse, and other members of his family, paid for by checks drawn
on a joint checking account maintained by petitioner and his
spouse. Most of the expenses relate to petitioner’s spouse and
were paid for by checks written by her. Petitioner and his
spouse were covered under separate employment-based medical
insurance plans. The medical expense deductions also include
petitioner’s costs for his insurance coverage, that is $1,008 and
$875.68 for the years 1993 and 1994, respectively. The 1994
medical expense deduction also includes Medicare taxes totaling
$1,707 that were withheld from petitioner’s and his spouse’s
wages.
Under her medical insurance plan, petitioner’s spouse
received insurance reimbursements of $3,824.20 and $3,772.20 for
1993 and 1994, respectively, with respect to medical expenses
incurred by her. These reimbursements are not taken into account
in the medical expense deduction claimed by petitioner for either
year.
In the notice of deficiency for each year in issue,
respondent: (1) Disallowed the “Deductible rental real estate
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011