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Also, as shown above, petitioners claimed a Schedule A
deduction for medical and dental expenses paid of $21,358 on
their 1999 Federal income tax return. Ella Joseph was diagnosed
with Parkinson’s disease in approximately 1980.
During the taxable year 1999, Ella Joseph received a
distribution in the amount of $1,493 from Bank One. Bank One
sent a Form 1099-R, Distributions From Pensions, Annuities,
Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts,
etc., to respondent indicating that this distribution was made to
Ella Joseph.
On January 14, 2003, respondent issued petitioners a notice
of deficiency for taxable year 1999. In the notice of
deficiency, respondent disallowed petitioners’ claimed itemized
deductions, determined petitioners had unreported income in the
amount of $1,493, and determined petitioners were liable for a
tax deficiency in the amount of $9,187, and an accuracy-related
penalty of $1,837.40 pursuant to section 6662(a).
At trial, petitioner claimed that he had documents and other
evidence to support petitioners’ claimed itemized deductions, but
did not have them at trial. As previously noted, the Court left
the record open and gave petitioner 30 days to send these
documents and other support to respondent. Petitioner did not
avail himself of the opportunity to submit this evidence, and on
February 10, 2005, the record in this case was closed.
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