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With respect to petitioners' medical and dental expenses,
claimed as an itemized deduction, respondent allowed $1,295 out
of the $5,817 claimed by petitioners. The amount allowed
consisted of dental expenses of $720 and chiropractic services of
$575; however, since $1,295 was less than 7.5 percent of
petitioners' adjusted gross income, petitioners realized no tax
benefit from the allowed amount. Sec. 213(a). Based on
petitioners' testimony at trial, the Court is satisfied that
petitioners incurred additional medical expenses during 2000.
Petitioners visited Mrs. Ibarra's brother in Texas during 2000.
During that visit, petitioners ventured into Mexico, and Mrs.
Ibarra became ill and was hospitalized in a Mexican hospital.
Petitioners offered into evidence a bill from that hospital that
listed various medical services she was provided and recited a
total amount of $4,276 for those services. Mrs. Ibarra's brother
paid the hospital in full, and, during 2000, petitioners repaid
her brother. Petitioners offered into evidence a written
statement from Mrs. Ibarra's brother that states that he paid
$4,750 to the Mexican hospital and that, during the year 2000,
petitioners had repaid him $4,500. At trial, petitioners agreed
that the $4,276 shown on the Mexican hospital bill and the $4,750
shown on the statement of Mrs. Ibarra's brother represented
Mexican pesos and not United States currency. The correct
amount, converted to United States currency, as agreed by the
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