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parties, was approximately $645. The Court is satisfied, on this
record, that petitioners are entitled to an additional deduction
of $645 in medical and dental expenses for 2000.
With respect to all the other itemized deductions and the
Schedule C trade or business expenses, petitioners produced no
documentary evidence to establish entitlement to deductions in
excess of the amounts allowed by respondent in the notice of
deficiency, nor is the Court persuaded that they are entitled to
deductions in excess of those allowed by respondent.
Accordingly, except for the additional amount allowed for medical
and dental expenses, respondent's determinations are sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.3
3 Although the Court allows petitioners an additional
$645 itemized deduction for medical expenses, raising their total
medical expenses to $1,940, the allowance of $645 will not result
in a tax benefit to petitioners because the Court's holding on
petitioners' Schedule C, Profit or Loss From Business, activity
will increase petitioners' adjusted gross income, thereby
increasing the 7.5 percent threshold of sec. 213(a).
Petitioners' $1,940 in medical expenses will be less than the 7.5
percent floor.
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