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incurred or, if incurred, that they were paid during taxable year
2002.
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 testified that they paid $1,231 in medical
expenses during taxable year 2002. Giving petitioners the
benefit of the doubt, we find that petitioners’ testimony
substantiates medical expenses of $1,231. However, as previously
stated, the deduction for medical expenses 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. Because
petitioners reported adjusted gross income for taxable year 2002
of $55,009, $1,231 does not exceed 7.5 percent of petitioners’
adjusted gross income. Therefore, since petitioners did not
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