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have not substantiated medical and dental expenses incurred
during taxable year 2002 above the amount of $4,468.
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 of
$10,723 for medical expenses incurred as a result of Carla’s
cancer treatments, Mr. Butler’s heart ailments, and other
miscellaneous medical expenses relating to Mrs. Butler and
petitioners’ other children.
At trial, petitioners offered into evidence handwritten
lists of medical expenses they claim were incurred during taxable
year 2002. However, some expenses on these lists are
inconsistent with previous statements made by petitioners. We
have taken into consideration all of the documents offered into
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