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In addition to her deductions for travel expenditures,
petitioner deducted $252 for the Spanish classes that Mr. Maynard
took while in Guatemala,13 and $132.60 for parking at the airport in
San Francisco during her trip to Guatemala. We find that
petitioner has not introduced adequate evidence to corroborate her
testimony as to the business purpose for these expenditures.
Charitable Contribution Deduction
Next, we must determine whether petitioner is entitled to a
deduction for charitable contributions in the amount of $924.
Petitioner testified that she contributed "Approximately $1,000 in
cash" to the Roseville Church of Christ in addition to the amount
that she had already substantiated by canceled checks. Petitioner
claimed that she made weekly cash contributions in addition to her
contributions by check, because she did not want the church to know
exactly how much she was giving.
Section 1.170A-13(a), Income Tax Regs., provides certain
recordkeeping requirements for charitable contributions:
(1) In general. If a taxpayer makes a charitable
contribution of money in a taxable year beginning after
December 31, 1982, the taxpayer shall maintain for each
contribution one of the following:
(i) A cancelled check.
(ii) A receipt from the donee charitable
organization showing the name of the donee, the date of
the contribution, and the amount of the contribution.
13Respondent has conceded that the cost of petitioner's
Spanish classes is a deductible expense.
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