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burden of proving that they are entitled to the claimed itemized
deductions mentioned above.
1. Medical and Dental Expenses
As previously stated, on their Schedule A for taxable year
1999, petitioners claimed a deduction of $21,358 for medical and
dental expenses incurred during taxable year 1999. Respondent
disallowed the aforesaid deduction in full. Respondent
determined that petitioners did not prove that the expenses were
incurred or, if incurred, that they were paid during taxable year
1999.
Section 213(a) allows as a deduction any expenses that are
paid during the taxable year for the medical care of the
taxpayer, his spouse, and dependents, and that are not
compensated for by insurance or otherwise. Estate of Smith v.
Commissioner, 79 T.C. 313, 318 (1982). The deduction is allowed
only to the extent the amount exceeds 7.5 percent of adjusted
gross income. Sec. 213(a); sec. 1.213-1(a)(3), Income Tax Regs.
The term “medical care” includes amounts paid “for the diagnosis,
cure, mitigation, treatment or prevention of disease, or for the
purpose of affecting any structure or function of the body”.
Sec. 213(d)(1)(A); Estate of Smith v. Commissioner, supra at 318-
319.
Petitioners claim they are entitled to a deduction for
medical expenses incurred mainly on account of Ella Joseph who,
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