- 8 - 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 suchPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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