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Section 170 Deduction
Section 170 allows a deduction for any charitable
contribution payment made within the taxable year. For purposes
of section 170, the definition of charitable contribution
includes a contribution or gift to or for the use of a State,
among other things, if the contribution is made for exclusively
public purposes. See sec. 170(c)(1). Section 7871(a)(1)(A)
treats Indian tribal governments as States for purposes of
determining whether and in what amount any contribution or
transfer to or for the use of such States is deductible under
section 170. Petitioner bears the burden of demonstrating he is
entitled to the claimed deduction. See Rule 142(a); INDOPCO,
Inc. v. Commissioner, supra; New Colonial Ice Co. v. Helvering,
supra.
The only evidence presented on this issue at trial was
petitioner’s own affirmative response to his attorney’s question
of whether it is possible for individuals to give gifts or make
donations to the tribe. Further, petitioner’s overall testimony
regarding his expenses reflects that his intent was to be paid
$75 per meeting and to be reimbursed for his expenses, not to
donate his time and money to the tribal council.17 See
Commissioner v. Duberstein, 363 U.S. 278 (1960). Petitioner’s
17For example, on direct examination, petitioner
characterized the unreimbursed expenses as “lost income” or a
“loss”.
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