- 10 - 559, 560-561 (5th Cir. 1957). The Court does not question, as petitioner claimed at trial, that the church helped him while he was experiencing a host of personal problems. Because petitioner failed to provide any reliable evidence of his claimed contributions, the Court finds that there is no basis upon which to estimate petitioner’s charitable contributions for 2002. Accordingly, respondent is sustained on this issue. As previously stated, petitioner claimed an itemized deduction for medical and dental expenses of $3,866 in excess of the 7.5-percent limitation under section 213(a).5 Respondent disallowed the deduction in full for a lack of substantiation. Section 213(a) allows as a deduction any expenses that are paid during the taxable year for the medical care of the taxpayer, his spouse, and dependents and that are not compensated for by insurance or otherwise. Estate of Smith v. Commissioner, 79 T.C. 313, 318 (1982). The deduction is allowed only to the extent that the amount exceeds 7.5 percent of adjusted gross income. Sec. 213(a). Petitioner admitted at trial that the amount claimed for medical and dental expenses was not correct and that his medical expenses were limited to the amount he spent for insurance and prescription drugs. He admitted his medical expenses were “not 5The amount reported before the limitation imposed by sec. 213(a) was $6,970.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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