Theodore L. Sizelove, Sr. and Elaine J. Sizelove - Page 9




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               Section 213(a) allows a deduction for medical and dental               
          expenses paid during the year that are not compensated for by               
          insurance or otherwise but only to the extent that the expenses             
          exceed a floor of 7.5 percent of AGI.                                       
               To substantiate medical and dental expenses, the taxpayer              
          must furnish the name and address of each payee, the amount, and            
          the date paid.  See sec. 1.213-1(h), Income Tax Regs.; see also             
          Davis v. Commissioner, T.C. Memo. 2006-272.  If requested by the            
          Commissioner, the taxpayer must furnish an itemized invoice from            
          the payee that identifies the patient, the type of service                  
          rendered, the specific purpose of the expense, the amount paid,             
          the date paid, and any other information the Commissioner deems             
          necessary.  See sec. 1.213-1(h), Income Tax Regs.; see also Davis           
          v. Commissioner, supra; Cotton v. Commissioner, T.C. Memo.                  
          2000-333.                                                                   
               If a taxpayer establishes that deductible expenses were                
          incurred but has not established the exact amounts, the Court may           
          estimate the amounts allowable in some circumstances (the Cohan             
          rule).  See Cohan v. Commissioner, 39 F.2d 540, 543-544 (2d Cir.            
          1930).  The Court can estimate the amount of a deductible expense           
          only when the taxpayer provides evidence sufficient to establish            
          a rational basis for making the estimate.  Vanicek v.                       
          Commissioner, 85 T.C. 731, 743 (1985).  Where a taxpayer fails to           
          provide adequate evidence of his expenses, the Court may uphold             







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