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expenses under sections 162 or 212. Furthermore, we reject his
alternate argument that the disallowed expenses are deductible as
charitable contributions. We are not convinced that his activity
benefited CAF in any way. The record does not show that he
participated in any of CAF's air shows. Rather, the record shows
that during 1993 petitioner was paying CAF for his use of its
aircraft in order to learn how to fly World War II planes. We
conclude that these expenses were personal in nature and are not
deductible pursuant to section 262. We sustain respondent's
determination on this issue.
The fourth issue for decision is whether petitioner is
entitled to Schedule A itemized deductions which exceed his
claimed standard deduction for 1993.
Petitioner prepared his own return for 1993 and claimed a
standard deduction in the amount of $3,700 as an individual with
a filing status of single. Petitioner now contends that he is
entitled to itemized deductions in the total amount of $13,078.
After carefully reviewing the record, we find that petitioner is
entitled to the following itemized deductions:
Minnesota individual income taxes $3,000
Real estate taxes 1,348
Personal property taxes 121
Total taxes paid $4,469
Computer donated to CAF $1,000
Sponsorship of CAF's "Miss Mitchell" 175
Total gifts to charity 1,175
Total itemized deductions $5,644
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