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purported donation of the 1988 gift land.5 Petitioners
subsequently filed amended 1989 and 1990 returns, claiming
charitable contribution carryforwards.
On their 1991 and 1992 Federal income tax returns, petitioners
carried forward charitable contribution deductions in the
respective amounts of $66,741 and $103,784, in connection with the
purported donation of the 1988 gift land. These are the deductions
at issue herein.
Notice of Deficiency and Amended Answer
In the notice of deficiency, respondent disallowed
petitioners' 1991 and 1992 charitable contribution deductions
because petitioners failed to establish that they had legal title
to the donated property. In the amended answer, respondent
alleged, among other things, that because the 1988 gift land was at
5 Petitioners attached the following explanation to their
1988 amended return:
The taxpayers made a gift of appreciated
real property to a charitable donee on
December 29, 1988. At the time their 1988
return was filed, however, the taxpayers had
not been able to obtain the donee's
acknowledgment of the gift on Form 8283. As
a result, and acting in accordance with the
substantiation requirements of Treas. Regs.
section 1.170A-13(c)(2), the taxpayers did
not claim a deduction related to the gift on
the originally filed return. Subsequently
the taxpayers obtained the donee's
acknowledgment of the gift on Form 8283 and
now file this amended return for the purpose
of claiming the deduction as herein set
forth.
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