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attends their churches regularly. The notations on the calendar
do not indicate the churches to which contributions were made.
Moreover, we are not convinced the notations were made
contemporaneously on the calendar. The letters do nothing to
support petitioner’s claims as they do not identify a church or
indicate that petitioner made any contributions. We are not
convinced from the record that petitioner made charitable
contributions in 1995.
We thus uphold respondent’s determination that petitioner is
not entitled to deductions for charitable contributions.
Unreimbursed Employee Automobile Expenses
Petitioner contends that she is entitled to deduct the
standard mileage rate for the miles she drove between her
residence and her various temporary work sites because of the
temporary nature of her employment. Respondent does not dispute
that petitioner’s employment was temporary and concedes that a
taxpayer may deduct daily transportation expenses incurred in
going between the taxpayer’s residence and a temporary work
location outside the metropolitan area where the taxpayer lives
and normally works. Respondent, however, contends petitioner is
not entitled to deduct transportation expenses because she did
not have a single metropolitan area where she normally worked,
and therefore, all of her transportation costs for traveling
between her home and the temporary work locations are
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