- 2 -
whether petitioner is entitled to a deduction for a charitable
contribution under section 170.1 We hold that he is not.
FINDINGS OF FACT
Some of the facts have been stipulated, and they are so
found. Petitioner resided in Indianapolis, Indiana, at the time
that his petition was filed with the Court.
During the year in issue, petitioner donated $8,647 to the
Indianapolis Baptist Temple (IBT).2 In the previous year, on May
8, 1995, the Service had determined that IBT no longer qualified
as an organization described in section 170(c)(2) and by
Announcement 95-35, 1995-19 I.R.B. 14, deleted IBT from the list
of organizations contributions to which are deductible under
section 170.
On his joint 1996 Federal income tax return, petitioner
claimed a deduction in the amount of $8,647 for a charitable
contribution. By notice of deficiency, respondent determined
that petitioner was not entitled to any deduction for a
charitable contribution because petitioner had failed to
substantiate any such contribution, and further, that IBT was not
1 All section references are to the Internal Revenue Code,
as amended, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
2 Throughout this opinion we use the words “donation” and
“donate” for convenience only and not to imply any legal
conclusion.
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011