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$401.01, there is no evidence to establish that petitioner paid
that amount. Therefore he may not claim a deduction for that
amount.
The $48.50 for medications that respondent disputes consists
of payments for vitamins. Under section 213(b), amounts paid for
medicines or drugs are deductible only if they are prescribed or
are insulin. The vitamins in question are neither, and therefore
their costs are not deductible.
Petitioner has not provided any medical reason for
purchasing contour replacement grips, and therefore we agree with
respondent that he is not entitled to a deduction for that
expense.
Consequently, including those amounts respondent concedes,
we hold that petitioner is entitled to deductions of $3,242 for
medical and dental premiums paid, $91.92 for physician visit
copayments made, $156.29 for medication expenses, and $20 for
transportation expenses, to the extent that the total exceeds 7.5
percent of petitioner’s AGI.
B. Taxes Paid
Section 164(a) allows a taxpayer deductions for State and
local income taxes, real property taxes, and personal property
taxes. On the proposed Form 1040, petitioner seeks to deduct
$911 for State and local taxes paid, of which respondent has
conceded $861.33.
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Last modified: November 10, 2007