- 144 -
Petitioner has not proven that he is entitled to the claimed
deductions for travel and entertainment expenses and for
automobile expenses for 1981.
IX. Claimed Dependency Exemption and Charitable Contribution
Deductions
A. Dependency Exemption Deduction Claimed for Tara Daneshvari
For each of the years 1973 and 1974 petitioner claimed a
dependency exemption for Tara Daneshvari. She was the daughter
of Dr. and Mrs. Daneshvari, Iranians who were living in Columbus,
Ohio.
There is no evidence in the record documenting the period of
time that Tara resided with petitioner, the amount of support
provided by him to her, the amount of support provided by Tara's
parents to her, or facts concerning her status as a resident or
nonresident alien. Therefore, petitioner is not entitled to
dependency exemption deductions claimed for Tara for the years
1973 and 1974.
B. Deduction for Charitable Contribution Claimed for Property
Transferred to the City of Columbus, Ohio
On Schedule A of his 1976 Federal income tax return
petitioner claimed $51,662.62 as a charitable contribution
arising from the transfer of a house located on 3404 Riverside
Drive, Columbus, Ohio, to the City of Columbus. Included in the
amount claimed was $13,000 paid by CTC check dated December 22,
1976. This $13,000 check was issued at petitioner's direction to
Page: Previous 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 NextLast modified: May 25, 2011