- 7 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011