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amount and date of each payment. See sec. 1.213-1(h), Income Tax
Regs.
At trial, respondent and petitioner entered into evidence
stipulated joint exhibits which consisted of various documents
reflecting medical treatment received by petitioner and/or
petitioner’s family members during the taxable year 1999.
Exhibits 3-J, 4-J, and 5-J consisted of documents reflecting the
medical expenses which respondent conceded, along with the health
insurance premiums in the aggregate amount of $1,390 paid by
petitioner during taxable year 1999.
Exhibit 6-J consisted of various documents reflecting
medical expenses as follows:
Type of Service Date Amount
For Eyes--Optical 12/12/1999 $44.00
Room, Substance Abuse 05/18/1999 1,212.50
Hosp. Misc, Inpatient
Substance Abuse Doctor 10/28/1999 129.50
Visits, Inpatient
Room, Substance Abuse 9/28/1999 1,090.01
Hosp. Misc, Inpatient
Substance Abuse 11/16/1999 560.00
Behavioral Health
Doctor Visit, Inpatient 10/07/1999 78.00
Room, Substance Abuse 4/13/1999 963.01
Hosp. Misc, Inpatient
Diagnostic X-Ray 9/30/1999 164.00
For all of the above expenses in Exhibit 6-J, except for the For
Eyes--Optical expense, petitioner introduced into evidence copies
of the canceled checks used to pay such expenses and a copy of
his personal bank account summary showing debits for such
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