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excess charitable contribution deduction from 1991 of $1,921 plus
$445 in cash contributions made in 1992). Although petitioner
listed separately the carryover of excess charitable contribution
from 1991 and the cash contributions on her Schedule A under
Gifts to Charity, for some unexplained reason petitioner did not
claim them as a charitable contribution deduction. At trial,
petitioner stated that she is entitled to these deductions and an
additional charitable contribution deduction for "possessions",
including furniture, that she donated to Goodwill in 1992.
With respect to petitioner's contention that she is entitled
to deduct the carryover charitable contribution from 1991, the
$445 in cash contributions, and the additional contributions for
"possessions" she donated to Goodwill, the record does not
support her claims. The record does not contain any evidence to
establish that she was entitled to a charitable contribution
deduction carryover. In fact, in direct conflict with the
reference to a charitable contribution deduction carryover on her
Schedule A, petitioner testified that although she did not
exactly remember, she believed that "this $2366, is what was in
my check register or slips I had." The record does not contain
any reliable written records which show the names of donees, the
dates of petitioner's alleged contributions, and the amounts that
petitioner purportedly donated. Sec. 1.170A-13(a)(1), Income Tax
Regs. We are not required to accept petitioner's testimony as
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