- 34 - 10/25 Car rental San Francisco American Osteopathic 103.97 Association convention 11/17 Hotel San Francisco American Osteopathic 109.00 Association Total $836.29 We therefore allow a deduction for $836.29. III. Schedule A Deductions A. Personal Medical Expenditures On their 1999 tax return, petitioners claimed medical and dental expenditures of $18,659, of which $11,693 was allegedly deductible.7 Respondent denied the deduction. At trial, petitioners offered another Quicken report which purported to contain their medical expenses for 1999. The report showed several payments from petitioners’ bank accounts, the amounts of the payments, the payees, and some details about the payments and their purposes. Dr. Rinker testified that while she and Mr. Davis had medical insurance for their family in 1999 through Mr. Davis’s employers, the report included only those medical expenses which were not reimbursed through their medical insurance policy. Many of the entries on the Quicken report contain notes such as “not covered”, “co pay”, or “copayment”. Section 213(a) generally allows a deduction for expenses paid during a taxable year, not compensated for by insurance or 7 As discussed below, sec. 213 allows a deduction for medical or dental expenses to the extent that they exceed 7.5 percent of adjusted gross income.Page: Previous 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 Next
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