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made. See Vanicek v. Commissioner, 85 T.C. 731, 743 (1985).
Petitioner has not provided sufficient evidence upon which the
Court may allow a deduction for amounts he says were paid to
Dolly Powell.
Under section 213, individuals are allowed to deduct the
expenses paid for the "medical care" of the taxpayer, the
taxpayer's spouse, or a dependent, to the extent the expenses
exceed 7.5 percent of adjusted gross income and are not
compensated for by insurance or otherwise. The Court has
determined that under section 152(e) petitioner's children do not
qualify as his dependents during the year, and he therefore is
not entitled to deduct the cost of insurance for his children
that he paid for the year.
Deduction for Home Office Expense
Petitioner testified at trial that he used his dining room
as an office and his garage as a storage facility for items he
used in his trade or business. Petitioner submitted to Appeals a
Form 1040 for 2000 showing a tax liability that did not reflect
an amount for a home office deduction. On the attached Schedule
C, line 30, "Expenses for business use of your home. Attach Form
8829", no amount was listed. Petitioner did, however, attach to
the Form 1040 a Form 8829, Expenses for Business Use of Your
Home, showing expenses of $4,161.41. The form indicates that
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Last modified: May 25, 2011