-11- petitioners have failed to prove that they maintained reliable written records for the $4,435 deduction for charitable contributions to Brentwood.2 The cases cited by petitioners are inapposite. In Vieselmeyer v. Commissioner, T.C. Memo. 1978-315, the taxpayers established entitlement to a charitable contribution deduction based on notations recorded on a desk calendar. However, the taxable year involved there was 1972, well before the effective date of section 1.170A-13(a), Income Tax Regs. In Burns v. Commissioner, T.C. Memo. 1988-536, the taxpayer established entitlement to a charitable contribution deduction based on notations recorded on a kitchen calendar. However, although the taxable year involved was 1984, the Commissioner did not raise the issue of compliance with the requirements of section 1.170A- 13(a)(1), Income Tax Regs. Consequently, we declined to rule on whether the calendar notations constituted reliable written records. 3. Section 6651(a)(1) Addition to Tax for Failure to File Timely Section 6651(a)(1) provides for an addition to tax of 5 percent of the tax required to be shown on the return for each month or fraction thereof for which there is a failure to file, 2In the notice of deficiency, respondent disallowed for lack of substantiation all but $5 of the $4,640 that petitioners claimed as a charitable contribution deduction. However, on brief and at trial respondent's argument is limited to the $4,435 deduction for charitable contributions to Brentwood. Accordingly, we conclude that respondent has conceded the deduction in the amount of $205. See Rybak v. Commissioner, 91 T.C. 524, 566 n.19 (1988).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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