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tions, petitioner apparently relies on a letter dated March 18,
2005 (petitioner’s March 18, 2005 letter). We find petitioner’s
March 18, 2005 letter to be nothing more than a self-serving and
conclusory document that in any event does not satisfy certain
requirements prescribed by regulations promulgated under section
170. See sec. 1.170A-13, Income Tax Regs.
On the record before us, we find that petitioner has failed
to carry his burden of establishing that he is entitled for his
taxable year 2002 to the deduction that he claims for charitable
contributions.
Claimed Job Expenses
A taxpayer is entitled to deduct all the ordinary and
necessary expenses paid or incurred during the taxable year in
carrying on a trade or business, “including * * * traveling
expenses (including amounts expended for meals and lodging other
than amounts which are lavish or extravagant under the circum-
stances) while away from home in the pursuit of a trade or
business”. Sec. 162(a).
Claimed Expenditures for Use of an Automobile,
Lodging, Meals, and Certain Unidentified Travel Purposes
For certain kinds of expenses otherwise deductible under
section 162(a), a taxpayer must satisfy certain substantiation
requirements set forth in section 274(d) before such expenses
will be allowed as deductions. In order for petitioner’s claimed
expenditures for the use of his automobile, lodging, meals, and
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