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The determinations reflected in respondent's notice of
deficiency are presumed correct, and the burden is on petitioner
to disprove these determinations. Rule 142(a); Welch v.
Helvering, 290 U.S. 111, 115 (1933); Blohm v. Commissioner,
994 F.2d 1542, 1548-1549 (11th Cir. 1993), affg. T.C. Memo.
1991-636.
1. Charitable Contribution Deduction
Section 170(a) allows a deduction for charitable
contributions, as defined in section 170(c). The phrase
"charitable contribution" is generally understood to be
synonymous with the term "gift." Elrod v. Commissioner, 87 T.C.
1046, 1075 (1986); Sutton v. Commissioner, 57 T.C. 239, 242
(1971). “A gift is generally defined on a voluntary transfer of
property by the owner to another without consideration therefor.”
Osborne v. Commissioner, 87 T.C. 575, 581 (1986). The term
“gift” does not include payments that proceed primarily from a
legal duty or moral obligation imposed on the donor, or from the
inducement of some anticipated benefit (beyond the incidental
enjoyment which flows from performing a generous act).
Commissioner v. Duberstein, 363 U.S. 278, 284-286 (1960);
Burwell v. Commissioner, 89 T.C. 580, 589-590 (1987); DeJong v.
Commissioner, 36 T.C. 896, 899 (1961), affd. 309 F.2d 373 (9th
Cir. 1962). Furthermore, if the “contribution” is in fact an
exchange in the form of a substantial quid pro quo, it is not a
contribution to which section 170 applies. Hernandez v.
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