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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).
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