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On their 1993 joint income tax return, petitioners claimed a
deduction of $35,667 for unreimbursed employee business
expenses.2
Charitable Contribution Deduction
On their 1993 return, petitioners claimed a deduction for
charitable contributions as follows:
La Habra Christian Church $9,286
Pacific Christian College 4,800
Angeles Christian College 4,800
Calvary Chapel 7,200
Total deduction claimed 26,086
The amount of the charitable contribution deduction for 1993
was estimated by petitioner and given to the return preparer who
prepared petitioners' 1993 return. Petitioners did not maintain
any documentation regarding the contributions claimed.3
2The deduction was calculated as follows:
Form 2106 employee business expenses $12,048
Meals and entertainment expense 8,500
Less 20% reduction (1,700)
Other business expenses
Fares 7,346
Lodging 7,573
Miscellaneous expenses
Telephone bills 1,900
Total unreimbursed
employee business expenses 35,667
3Two of the charitable organizations listed on the return--
Pacific Christian College and La Habra Christian Church--had no
record of any charitable giving by petitioners during 1993. The
record is silent with respect to the other organizations listed
on petitioners' 1993 return.
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