Michael Kevin Boltinghouse - Page 5




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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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Last modified: November 10, 2007