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receipts or canceled checks from PH for any contributions made by
him. Mr. Glass testified that PH maintained records of
contributions and that petitioner did not request Mr. Glass to
bring those records to trial.
Petitioner's testimony, as well as the testimony of Eugene
Brown and Art Glass, as to petitioner's general giving patterns
is not sufficient to substantiate petitioner's charitable
contributions. In addition, petitioner's argument on brief that
the 1990 check carbons, which were submitted as evidence, are
representative of his giving patterns is not sufficient to
substantiate petitioner's charitable contributions for 1989.
Petitioner presented no receipts, canceled checks, or written
records to substantiate the claimed deduction. We note that
written records of contributions were maintained by CASC and PH;
however, petitioner failed to present those documents.
Accordingly, petitioner is not entitled to a charitable
contribution deduction in excess of the amount previously allowed
by respondent.
Child Care Credit
According to Form 2441, Child Care and Dependent Expenses,
petitioner paid $9,620 to Ruth Mayen and $840 to Pacific Coast
for child care services. Petitioner testified that he also paid
Van Ness Nursery School for child care services.
Section 21(a) generally provides an allowance for a credit
against tax of any individual who maintains a household which
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