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The Form 1098 also indicates the amount of each monthly
payment attributable to interest. Therefore, by multiplying the
percentage of each mortgage payment paid by petitioner times the
interest component of the payment, one can derive the amount of
interest appropriately treated as paid by petitioner, as follows:
Payment Due Interest Petitioner's Petitioner's
Date Component of Percentage Interest
Payment Payment
Feb. 1,1990 $1,719.51 100% $1,719.51
Apr. 1,1990 1,717.13 100% 1,717.13
May 1,1990 1,715.93 48.27% 828.28
June 1,1990 1,714.72 50.12% 859.42
July 1, 1990 2,135.29 57.28% 1,223.09
Aug. 1, 1990 2,134.26 50.01% 1,067.34
$7,414.77
Therefore, using our discretion under the Cohan rule, we
find that petitioner made total interest payments of $7,414.77 in
1990. Petitioner is entitled to a deduction in that amount.
Charitable Contributions
The next issue for decision concerns petitioner's claimed
deduction for charitable contributions, which respondent
disallowed for lack of substantiation. On his return, petitioner
claimed a deduction for gifts to charity in the amount of $2,568,
of which $2,132 was listed under contributions by cash or check
and $436 was listed under contributions by other than cash or
check. To substantiate the deduction, petitioner testified that
the claimed contributions were donations to "church and Goodwill,
stuff like that". When questioned how he arrived at the figure
of $2,568, petitioner testified that he based it on amounts
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