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v. Commissioner, 85 T.C. 731, 743 (1985). Without such a basis,
any allowance would amount to unguided largesse. Williams v.
United States, 245 F.2d 559, 560 (5th Cir. 1957). The burden is
on petitioners to prove their entitlement to the claimed
deductions. Rule 142(a).
In this case, petitioners credibly testified and we find
that they did make cash contributions to the churches they
attended. However, we are cautioned to bear heavily against
taxpayers whose inexactitude is of their own making. Cohan v.
Commissioner, supra at 544. Accordingly, we hold that
petitioners are entitled to deduct $3,375 and $725 of their
claimed charitable contributions for 1992 and 1993, respectively,
in excess of the amounts allowed by respondent.
To reflect the foregoing and concessions of the parties,
Decisions will be
entered under Rule 155.
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