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Commissioner, 490 U.S. 680 (1989); United States v. American Bar
Endowment, 477 U.S. 105, 117-118 (1986); Osborne v. Commissioner,
supra.
In the instant case, petitioner was charged with trafficking
in cocaine. Under applicable State law, this offense carried a
mandatory 5-year prison term, and at least $100,000 in fines.
See Fla. Stat. Ann. sec. 893.135(b)2 (West 1985). In exchange
for a lighter sentence of probation, petitioner agreed to:
(1) Plead nolo contendre, (2) agreed to cooperate with the
police, and (3) remit $80,000 to the Police Department. Under
these circumstances, petitioner's $80,000 payment, which was made
under the compulsion of his plea agreement, can hardly qualify as
a charitable deduction under section 170. Instead of proceeding
merely from petitioner's generous impulse, his $80,000
"contribution" was nothing more than part of the consideration
given by him to avoid incarceration. See South End Italian
Indep. Club v. Commissioner, 87 T.C. 168, 176 (1986); Perlmutter
v. Commissioner, 45 T.C. 311 (1965); Lombardo v. Commissioner,
T.C. Memo. 1985-552; cf. Commissioner v. Duberstein, supra at
285. The same is true with respect to petitioner's $90,900
payment to the Police Department also claimed as a charitable
contribution. This payment was not a contribution. To the
contrary, the $90,900 payment was simply the quid pro quo that
petitioner paid for the return of his property lawfully seized by
the Police Department. We hold for respondent on this issue.
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