Hector Prowse - Page 6

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               Medical and dental expenses   $8,805.87                                
              Less:  adjustment                3,428.96                              
              Net deduction                                  $5,376.91                
               State and local income taxes                  4,097.60                 
               Charitable gifts                              1,510.00                 
               Job expenses                  16,293.00                                
               Tax preparation fees          202.16                                   
               Other expenses                3,055.00                                 
               Less:  adjustment               914.39                                 
                                                             20,464.55                
               Total itemized deductions                     131,449.06               
               1Instead of subtracting the $914.39 adjustment, petitioner             
          added the adjustment in calculating his total itemized                      
          deductions.  The mathematically correct total should have been              
          $29,620.28.                                                                 
               Petitioner attached a statement to his 2001 return                     
          identifying the medical and dental expenses of $8,805.87 as                 
          follows:  Dr. Jayesh Patel ($350), emergency room treatment for             
          left knee pain ($203.97), an operation ($5,900), Dr. Harvey S.              
          Pallen ($900), and expenses for eyeglasses, medications, and                
          transportation ($1,451.90).  Petitioner also attached to his 2001           
          return the following documentation of his medical expenses:  A              
          receipt No. 07060 from Mount Sinai Elmhurst Faculty Practice                
          dated March 9, 2001, for emergency care on 3/3/01, a receipt No.            
          308431 dated 4/28/01 for $130, a receipt No. 308434 dated 5/1/01            
          for $40, a bill from Xeron Clinical Laboratories dated 6/16/01              
          reflecting a handwritten entry by “Mary Patel” reading “Paid                
          fully 6/20/01”, a letter dated December 28, 2001 bearing the                
          signature of “Mary S. Posner” and purporting to confirm that the            






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