Trent Deshawn Allston - Page 11

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          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.                                                          

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