- 6 - 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 arePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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