- 2 -
Respondent determined a deficiency in petitioners’ Federal
income tax of $5,371 for the taxable year 2002.
The issues for decision are: (1) Whether petitioners are
entitled to an itemized deduction for medical expenses claimed on
their Schedule A; (2) whether petitioners are entitled to claim
Schedule C business expenses; and (3) whether petitioners are
entitled to Schedule E expenses of $3,368.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioners Carl F.
Butler (Mr. Butler) and Frances R. Butler (Mrs. Butler) were
married and resided in Keyser, West Virginia, during the taxable
year at issue and on the date the petition was filed in this
case.
Petitioners’ daughter, Carla Rae Butler (Carla), was
diagnosed with cancer in 2001 and began chemotherapy treatments
at the Johns Hopkins Hospital (Hopkins) in Baltimore, Maryland.
During taxable year 2002, Carla continued receiving treatment at
Hopkins. Mrs. Butler and Carla would drive to Baltimore and
would stay at Hopkins almost every week from “Tuesday through
Friday or Saturday” during Carla’s treatment and then return
home. During this time, Mr. Butler stayed home in Keyser, West
Virginia, and looked after petitioners’ two other daughters.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011