John William Barck & Janie R. Barck - Page 5




                                        - 4 -                                         
          sec. 1.170A-13, Income Tax Regs.  To be deductible, contributions           
          must be made “to or for the use of” organizations listed in                 
          section 170(c)(1)-(5).  Sec. 170(c).  The phrase “for the use of”           
          was added by Congress to allow a deduction for gifts made in                
          trust for a charitable organization or under a similar legal                
          arrangement creating rights which may be legally enforced by the            
          organization; gifts made to an individual for the use of a                  
          charity do not meet the requirements for deductibility in the               
          absence of such an arrangement.  See Davis v. United States, 495            
          U.S. 472 (1990).                                                            
               In 1993, petitioners claimed a deduction of $9,329 for                 
          charitable contributions.  Respondent allowed $4,557 of this                
          amount in the notice of deficiency and has since conceded an                
          additional $1,840.  In 1994, petitioners claimed a deduction of             
          $7,000 for charitable contributions.  Respondent allowed $1,665             
          of this amount.                                                             
               Petitioner husband (petitioner) testified that the amounts             
          disallowed and not conceded by respondent for 1993 were                     
          contributions made by him in cash, primarily when attending                 
          church.  Petitioner has no written records evidencing such                  
          contributions.  Without written records, a deduction for                    
          charitable contributions generally is not allowed.  See sec.                
          1.170A-13, Income Tax Regs.  In certain circumstances, however,             
          we have applied Cohan v. Commissioner, supra, to allow a                    






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

Last modified: May 25, 2011