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Medical and Dental
Dr. Rogers Miles Rose $ 475
Ambulance transportation 109
Elmhurst Hospital 204
Medicines 225
Orthopaedic & Sports Association 330
Dr. Fred D. Cushner 140
Dr. Ambrose Pipia 180
Laboratory services 115
Dr. Guillermo Davila (dentist) 1,075
Southshore Opticians (eyeglasses) 450
Transportation 220
Total (all expenses) $3,523
Thus, petitioner’s medical expenses totaled $3,523; yet, he
claimed $3,853 on his return for 2002. This discrepancy was not
brought up at trial and appears to be a computational error
resulting in a claim for medical expenses of $330 in excess of
the numbers presented to the Court. No explanation was provided
at trial with respect to this discrepancy, nor did respondent
move to reduce the claimed amount to $3,523.
On or about June 15, 2004, petitioner filed his income tax
return for 2003.5 He reported adjusted gross income in the
amount of $18,360. On the return, petitioner reported wages of
$17,725.50 and taxable interest income of $634.74. Petitioner
also attached to the return a Form 1099-MISC, Miscellaneous
5 Although the 2003 tax return was filed late, respondent
did not determine the sec. 6651(a)(1) addition to tax as to that
year, presumably because petitioner’s 1999, 2000, and 2001
returns were under audit at the time the 2003 return was filed,
and petitioner attached a note to the return noting that.
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Last modified: May 25, 2011