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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.
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