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testify as to any other medical and dental expenses, and they
have not offered into evidence any documentation substantiating
other medical and dental expenses, we conclude that they are not
entitled to any medical and dental expense deduction for taxable
year 2002. See sec. 213(a); sec. 1.213-1(a)(3), Income Tax Regs.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011