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1999 Federal income tax. This Court must decide whether
petitioner is entitled to claimed Schedule A deductions.
Some of the facts in this case have been stipulated and are
so found. Petitioner resided in San Jose, California, at the
time she filed her petition.
Petitioner timely filed her Form 1040, U.S. Individual
Income Tax Return, for taxable year 1999. Petitioner itemized
her deductions and attached Schedule A, Itemized Deductions, to
her tax return. Respondent disallowed claimed Schedule A
deductions for medical expenses, taxes, contributions, and
miscellaneous expenses.
We first address petitioner’s claimed medical expense
deduction in the net amount of $15,377, for amounts she paid for
her mother’s medical care. Petitioner did not claim her mother
as a dependent on her tax return. During 1999, petitioner’s
mother was a citizen and resident of Sierra Leone.
Section 213(a) allows a deduction for unreimbursed medical
expenses paid by a taxpayer for medical care for the taxpayer’s
dependent, as defined in section 152. Section 152(a), in
relevant part, includes a taxpayer’s mother in the definition of
“dependent” if the taxpayer provided more than half of the
mother’s support during the taxable year. What is critical in
this case is section 152(b)(3), which excludes from the
definition of dependent “any individual who is not a citizen or
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