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incurred $4,162 of medical and dental expenses in 2003 before
subtracting 7.5 percent of his AGI ($3,366).
Respondent concedes that petitioner is entitled to a
deduction for medical and dental insurance premiums paid, $26.92
for physician visits, $156.59 for medications, and certain
transportation expenses, leaving $446.01 for physician visits,
$48.50 for medications, and $14.96 for contour replacement grips.
Petitioner offered no evidence to substantiate $187.02 of the
amount claimed on the Schedule A; thus he is not entitled to a
deduction for that amount.
As evidence of the disputed expenses, petitioner provided
three Explanation of Benefits statements showing that he made
copayments totaling $65 for physician visits, two statements that
he owed a total of $401.01 for physician visits, two receipts
that he paid $48.50 for vitamins, and one receipt that he paid
$14.96 for two contour replacement grips.
Respondent appears to have misread the Explanation of
Benefits statements that petitioner provided regarding three of
the physician visits, which clearly indicate that petitioner made
copayments totaling $65 during those visits (however, petitioner
may be liable for an additional $65, which petitioner is not
claiming), and therefore petitioner has met his burden regarding
that amount. However, respondent correctly points out that as to
the two statements indicating that petitioner owed a total of
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