13
Respondent contends that petitioner has failed to establish that
he made any contributions or that he paid any additional expenses
during the year.
Section 170 allows a deduction for any charitable
contributions made during the taxable year. Petitioner testified
that he made cash donations in the amount of $25 each month to
the Episcopal church he attended, but provided no other evidence
to substantiate this amount. We find that petitioner is entitled
to a deduction for charitable contributions in the amount of
$150. See Cohan v. Commissioner, 39 F.2d 540 (2d Cir. 1930).
Petitioner contends that he paid deductible unreimbursed
employee business expenses during the year in issue. Petitioner
testified that he paid $211 for luggage which he was required to
purchase as a flight attendant. Petitioner also testified that
he paid amounts for meals in excess of the amounts reimbursed by
Delta. Petitioner did not present any other evidence to
substantiate these expenses. Petitioner has not convinced us
that these amounts were paid in the year in issue.
Petitioner also contends that he paid $519 for new uniforms
he purchased as a Delta employee. Petitioner presented copies of
his "Employee's accounts receivable statement" issued by Delta in
an attempt to substantiate this amount. The first statement is
dated September 15, 1992, and reflects a previous balance of $517
and new charges of $117 for uniforms and accessories. Thus, the
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011