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general usage as ordinary clothing; and (3) the uniforms are not
so worn. Yeomans v. Commissioner, 30 T.C. 757, 767-769 (1958).
Mrs. Bradley was required to purchase uniforms while she
worked as a nurse at Gastroenterology. However, petitioners have
offered no evidence as to whether the uniforms were adaptable to
general usage as ordinary clothing. Thus, respondent's
disallowance of the entire $375 claimed for uniform expenses is
sustained.
2. Charitable Contributions
Section 170 allows a taxpayer to deduct a charitable
contribution "only if verified under regulations prescribed by
the Secretary." Sec. 170(a)(1). The regulations provide
specific record-keeping requirements. With respect to each
charitable contribution of money in a taxable year beginning
after December 31, 1982, a taxpayer is required to maintain one
of the following: (1) A canceled check; (2) a receipt or letter
from the donee indicating the name of the donee, the date of the
contribution, and the amount of the contribution; or (3) any
other reliable written record showing the name of the donee, the
date of the contribution, and the amount of the contribution.
Sec. 1.170A-13(a)(1), Income Tax Regs.
Petitioners attended, but were not members of, Brentwood
Baptist Church (Brentwood) in Houston, Texas. Of the $4,640
deduction for charitable contributions claimed on their 1991
return, $4,435 was for contributions to Brentwood. Petitioners
did not substantiate their contributions to Brentwood with
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