Daniel P. and Glenna J. Marple - Page 11




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          A.   Medical Care Expenses                                                  
               As a general rule, section 262(a) prohibits a deduction for            
          “personal, living, or family expenses.”  An exception to this               
          general rule is provided by section 213 for certain medical care            
          expenses.  Gerstacker v. Commissioner, 414 F.2d 448, 450 (6th               
          Cir. 1969), revg. and remanding 49 T.C. 522 (1968).  Under                  
          section 213(a), a taxpayer may deduct expenses paid during the              
          taxable year, not compensated for by insurance or otherwise, for            
          medical care of the taxpayer, the taxpayer’s spouse, or a                   
          dependent, to the extent that such expenses exceed 7.5 percent of           
          adjusted gross income.  Expenditures for insurance covering                 
          medical care are included in the definition of amounts paid for             
          medical care.  Sec. 213(d)(1)(D).  To substantiate a deduction              
          under section 213, a taxpayer must provide the name and address             
          of each person to whom payment was made and the amount and date             
          of each payment.  Sec. 1.213-1(h), Income Tax Regs.                         
               Petitioners claimed medical and dental expenses of $8,020 on           
          their 2002 Schedule A, and respondent has conceded that                     
          petitioners have substantiated $920 of this amount.  Petitioners            
          essentially contend that the remaining $7,100 of their claimed              
          medical and dental expenses represents payments made by Mr.                 
          Marple for health insurance through withholding by his                      










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