- 9 -
review of this record we are satisfied that petitioner incurred
some expense for fuel for the tractor. We allow petitioner an
additional $6,000, for this item, over and above the amount
allowed by respondent. Respondent’s determination is otherwise
sustained.
Medical Expense
At trial, petitioners alleged that they incurred medical
expenses of approximately $10,000 during 2001 when Mrs. Veras was
pregnant. While section 213 permits a deduction for medical
expenses of a taxpayer or a dependent, a taxpayer must
substantiate claimed medical expense deductions. Sec. 1.213-
1(h), Income Tax Regs. Petitioners presented no documentary
evidence or testimony as to specific expenses incurred in this
connection. Petitioners are not entitled to any amount for a
medical expense deduction.2
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
under Rule 155.
2 Even if we were to allow petitioners a deduction for
medical expenses, such amount would not equal or exceed the
amount allowed as a standard deduction.
Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011