- 8 - metal worker. These items were normal clothes. Petitioners introduced copies of 12 receipts totaling $338.58 as substantiation for purchases of these items. The receipts indicate that the dollar amounts for all of the items purchased are generally small, ranging from a low of 50 cents to a high of $14.99. The receipts do not provide descriptions of the items purchased or identify the stores from which petitioners purchased the items. On their 2002 Form 1040, petitioners claimed medical and dental expenses of $8,020 on Schedule A, Itemized Deductions, attached to their return, which resulted in a deduction of $4,963 after application of the limitation in section 213(a). Of the $8,020 in claimed medical and dental expenses, petitioners calculated $7,100 as paid for health insurance. Respondent disallowed the entire $8,020 of claimed expenses in the notice of deficiency on the grounds that petitioners had not substantiated payment of the expenses.6 Also on Schedule A, petitioners deducted $11,741 as Mr. Marple’s unreimbursed job expenses, made up of the following: Vehicle expenses of $8,879 (24,325 business miles at the standard mileage rate of 36-1/2 cents per mile); business meals and entertainment expenses of $399 (after application of the 50- 6 As noted, petitioners submitted to respondent medical and dental care receipts totaling $920, which respondent has accepted.Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 NextLast modified: November 10, 2007