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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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