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evidence by petitioners and find that petitioners have
substantiated for taxable year 2002: (1) A mileage expense of
$926.402 for “miles traveled to and from hospitals and doctors”;
(2) a medical eye expense of $134; (3) a CT Scan expense of $163;
(4)a hotel expense of $100;3 and (5)other miscellaneous health
and hospital expenses of $3,117. The amounts substantiated by
petitioners add up to medical and dental expenses paid of $4,440.
Petitioners have not provided sufficient evidence to prove
that medical expenses above the conceded amount of $4,468 were
incurred during taxable year 2002. Further, the evidence in the
record does not allow the Court to estimate any additional amount
of medical expenses under the Cohan rule. Sec. 6001; sec.
1.6001-1(a), (e), Income Tax Regs.
Due to the fact that the medical and dental expense
deduction is allowed only to the extent that the amount exceeds
7.5 percent of petitioners’ adjusted gross income and petitioners
have not substantiated any additional miscellaneous itemized
deductions which would add up to an amount that exceeds the
amount of the standard deduction, we sustain respondent’s
2This amount was calculated by multiplying petitioners’
substantiated miles traveled of 7,720 by the taxable year 2002
allowable standard medical mileage rate of 12 cents per mile.
See Rev. Proc. 2002-61, 2002-2 C.B. 616.
3Petitioners substantiated a hotel expense of $250.26 for an
evening of lodging away from home. However, this expense is
limited to $100 pursuant to sec. 213(d)(2).
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Last modified: May 25, 2011