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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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Last modified: May 25, 2011