- 6 - 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 thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011