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1. Medical Expenses
Deductions are a matter of legislative grace, are allowed
only as specifically provided by statute, and the taxpayer bears
the burden of proving that he or she is entitled to the claimed
deductions. INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84
(1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440
(1934). With these well-established propositions in mind, we
must determine whether petitioner has satisfied his burden of
proving that he is entitled to deductions for medical expenses
allegedly incurred during taxable year 1999. As previously
noted, respondent concedes medical expenses in the amount of
$18,904. However, respondent argues that petitioner’s claimed
medical expenses in excess of that amount have not been
substantiated; specifically, respondent claims that petitioner
has not shown that payments for such expenses were made in
taxable year 1999.
A taxpayer may deduct expenses incurred for medical care and
dental expenses to the extent that the expenses exceed 7.5
percent of the taxpayer’s adjusted gross income. See sec.
213(a). Medical care expenses include amounts paid for insurance
premiums. See sec. 213(d)(1)(D). To substantiate medical and
dental expenses under section 213, a taxpayer must provide the
name and address of each person to whom payment was made and the
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