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In a prior case before the Court regarding the tax year
1998, Boltinghouse v. Commissioner, T.C. Memo. 2003-134, the
Court decided that petitioner could claim Brandi as a dependent.
However, in that year Brandi was 13 years old, while in the year
at issue she was no longer a minor.
Brandi turned 18 years old in March 2003, and she filed her
own Form 1040 with the IRS for 2003 on which she claimed a
personal exemption for herself. Brandi lived with her mother in
Virginia and was a full-time college student during that year.
However, petitioner claims Brandi as a dependent on the proposed
Form 1040.
B. Itemized Deductions
On the Schedule A attached to the proposed Form 1040,
petitioner claims he is entitled to itemized deductions of
$12,999 after properly making adjustments based upon his adjusted
gross income (AGI).
1. Medical and Dental Expenses
On the Schedule A attached to the proposed Form 1040,
petitioner claims to have incurred $4,162 of medical and dental
expenses in 2003. As evidence, petitioner provided receipts for
medical and dental insurance premiums paid, physician visits,
medications and vitamins, and other miscellaneous items
purporting to be medical expenses. Respondent concedes that
petitioner is entitled to deductions for the medical and dental
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