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Respondent determined a Federal income tax deficiency for
petitioners’ 2000 taxable year in the amount of $1,642. After
concessions, the issue for decision is whether petitioners are
entitled to deduct a portion of their transportation costs as a
medical expense under section 213.
Background
Some of the facts have been stipulated and are so found.
The stipulations of the parties, with accompanying exhibits, are
incorporated herein by this reference. During the year 2000 and
through the time the petition was filed in this case, petitioners
resided in Excel, Alabama.
Petitioner James Albert Alderman (Mr. Alderman) was employed
during 2000 as a mathematics teacher at Escambia County Middle
School. Escambia County Middle School is located in Atmore,
Alabama. Petitioner Beverly Alderman (Mrs. Alderman) was
employed in 2000 as a nurse at the Motorola Medical Clinic in
Monroeville, Alabama.
Mr. Alderman is sight disabled and does not drive. Due to
this disability, Mrs. Alderman drove Mr. Alderman both to and
from his job each workday. Atmore is located to the south of
Excel, and the distance from petitioners’ residence to Mr.
Alderman’s place of work was approximately 40 to 45 miles.
Monroeville is located to the north of Excel, and the distance
from petitioners’ residence to the clinic where Mrs. Alderman
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