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deductions through secondary evidence where the underlying
documents have been unintentionally lost or destroyed. See Boyd
v. Commissioner, 122 T.C. 305, 320-321 (2004).
II. Itemized Deductions
As stated above, petitioners claimed itemized deductions on
their 2002, 2003, and 2004 tax returns totaling $34,616, $30,872,
and $23,172, respectively. In reconstructing their records for
trial, however, petitioners appear to concede all but $11,920,
$10,060, and $9,715 of these amounts. We limit our discussion to
these amounts.
A. Medical and Dental Expenses
Under section 213(a), medical and dental expenses paid and
not compensated for by insurance or otherwise are deductible to
the extent they exceed 7.5 percent of adjusted gross income
(AGI).
Petitioners reported AGI of $68,488, $72,364, and $84,501 in
2002, 2003, and 2004, respectively. Multiplying these amounts by
7.5 percent yields $5,137, $5,427, and $6,338 for the years in
issue. Petitioners contend that they incurred medical and dental
expenses totaling $2,100 in 2002, $4,210 in 2003, and $5,315 in
2(...continued)
(1968), affd. per curiam 412 F.2d 201 (2d Cir. 1969). Although
some of petitioners’ claimed itemized deductions are subject to
sec. 274(d), for the reasons discussed below we need not decide
whether petitioners meet the heightened substantiation
requirements.
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