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"to or for the use of" Agape were deductible under section 170(c).
Deductions are strictly a matter of legislative grace.
INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992); New
Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).
Petitioners must substantiate the claimed deductions. Hradesky
v. Commissioner, 65 T.C. 87 (1975), affd. per curiam 540 F.2d 821
(5th Cir. 1976).
Section 170 allows as a deduction any charitable
contribution actually paid during the taxable year. Sec.
170(a)(1); sec. 1.170A-1(a), Income Tax Regs. A taxpayer may
claim a deduction for a charitable contribution only if the
contribution is made "to or for the use of" a qualified
organization. Sec. 170(c); Davis v. Commissioner, 495 U.S. 472,
478 (1990).
The issue we must decide is the factual question whether, as
petitioners contend, petitioners contributed the amounts at issue
to or for the use of Agape. If they did, they are entitled to
deduct those amounts under section 170(c).
Petitioners introduced into evidence some canceled blank
checks for 1991. We term these blank checks because for some
reason unknown to petitioners, no payee is named. Because these
canceled blank checks fail to list Agape as the donee, these
checks do not establish that petitioners made donations
deductible under section 170. Further, the blank checks were
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