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elevate the cost of the party to a charitable deduction.
Respondent is sustained on this issue.
The third category of charitable contributions consists of a
check and a credit card slip showing that Mrs. Coffman bought
certain items in connection with a rummage sale for the benefit
of a children’s hospital. Mrs. Coffman could not remember what
she bought nor their values. Allegedly, she donated what she
purchased back to the hospital, but there is no substantiation of
that fact. Under these circumstances no charitable contribution
deduction is allowable.
Miscellaneous Business Expenses
Petitioners claim miscellaneous business expenses for job
search of $3,527, tax preparation of $124, safety deposit box of
$120, and professional dues of $245.22. Mr. Coffman is a
technical salesman in the glue industry. Petitioners concede the
job-hunting expense item and have adequately substantiated
professional expenses of $185 to TAPPI (Technical Association of
Paper and Pulp Industry). The claimed deduction for $192 for a
subscription to the Los Angeles Times, a newspaper of general
distribution, does not qualify as a business deduction. See sec.
262; Wallendal v. Commissioner, 31 T.C. 1249, 1252 (1959). No
information was submitted with regard to the tax preparation and
safety deposit box.
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