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B. Schedule A Deductions
1. 1987
a. Interest
In her notice of deficiency, respondent included an
adjustment disallowing an interest deduction in the amount of
$726. Although petitioner has assigned error with respect to
that adjustment, petitioner has failed to address that adjustment
on brief. Therefore, we conclude that petitioner has abandoned
the interest issue, and we sustain so much of respondent’s
determination as relates thereto. See Bernstein v. Commissioner,
22 T.C. 1146, 1152 (1954) (holding against the taxpayer with
respect to an issue because, among other things, the taxpayer did
not press the issue on brief), affd. 230 F.2d 603 (2d Cir. 1956);
Lime Cola Co. v. Commissioner, 22 T.C. 593, 606 (1954)
("Petitioners in their brief do not argue anything about * * *
[the issue]; and, although they do not expressly abandon the
issue * * * we presume they no longer press it.").
b. Contribution
In her notice of deficiency, respondent included an
adjustment disallowing a charitable contribution deduction in the
amount of $3,175. That amount is reflected as a cash
contribution on Schedule A, Itemized Deductions, attached to
petitioner’s Form 1040, U.S. Individual Income Tax Return 1987.
Petitioner testified that he had no specific recollection of cash
contributions except for change he put into a collection cup when
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