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choose upon the taxpayer whose inexactitude is of his own
making.” Cohan v. Commissioner, 39 F.2d 540, 544 (2d Cir. 1930).
The Court, therefore, allows petitioner a deduction of $300 for
such employee-related expenses.4
With respect to the other miscellaneous deductions,
petitioner claimed $984, of which $404 was for prescription
eyeglasses and $580 was for a glucometer, strips, and lancets.
Respondent disallowed the $984 for two reasons: (1) Lack of
substantiation, and (2) the items were personal medical devices
and, therefore, were medical expenses. Respondent avers that
medical and dental expenses are not allowable itemized deductions
to taxpayers who are nonresident aliens. As noted earlier,
Schedule A for use with Form 1040NR does not provide for
deduction of medical and dental expenses.
Petitioner is a diabetic, and the items she claimed as other
miscellaneous deductions on her return were all prescribed by her
doctor for her diabetic condition. Although petitioner presented
no documentation to establish the amount she paid for the items
described, the Court is satisfied that petitioner incurred and
4Although the Court is allowing a deduction of $300 for
employee-related expense, no portion of that amount is to be
construed as an allowance of a deduction for expenses that
require substantiation under sec. 274(d) and/or 280F(d)(4)(A),
which include generally such expenses as travel away from home,
entertainment, gifts, and expenses relating to the use of listed
properties and cellular telephones or other similar
telecommunications equipment.
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Last modified: May 25, 2011