Humes Houston Hart - Page 13

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          use of certain types of organizations.  Sec. 170(a)(1), (c).  A             
          taxpayer is required to substantiate charitable deductions;                 
          records must be maintained.  Sec. 6001; sec. 1.6001-1(a), Income            
          Tax Regs.  Petitioner testified that he cannot substantiate the             
          claimed amounts because his former spouse took his tax records              
          when they divorced, including his canceled checks and bank                  
          statements.  We find petitioner's argument unpersuasive.                    
          Petitioner has failed to substantiate his charitable                        
          contributions.  Respondent's determination with respect to this             
          issue is sustained.                                                         
          5.  Alimony Deduction                                                       
               We must decide whether petitioner is entitled to a deduction           
          of $4,903 for alimony paid during 1988.  Petitioner's wife filed            
          for divorce on August 26, 1988.  On December 12, 1988, a hearing            
          was held with respect to the pending divorce action before the              
          Master of Chancery for Howard County, Maryland.  Based upon the             
          record established at that hearing, the Circuit Court for Howard            
          County entered a pendente lite support order (ordering support              
          payments during a pending suit for divorce, hereinafter the                 
          order) on January 23, 1989.  The divorce became final in April              
          1990.  Petitioner substantiated that he made $2,903 in support              
          payments during 1988.  Petitioner also claimed as alimony $2,000            
          that his former spouse withdrew from their joint savings account            
          in 1988.  Petitioner argues that he is entitled to deduct this              
          amount pursuant to the order.  We disagree.                                 

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