Jerry Howard-Crowley - Page 9

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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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