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provided copies of various invoices, primarily for medical
expenses of his parents, but did not show if or when he paid
these expenses. Nothing in the record shows or even estimates an
amount which petitioner actually provided for his parents’
support or to maintain the home. We find that petitioner did not
provide over half his parents’ support for either 1996 or 1997.
Furthermore, because petitioner’s parents do not qualify
petitioner for dependent exemption deductions for either year,
petitioner is not entitled to head of household filing status in
those years. We uphold respondent’s determinations with respect
to both of these items.
The next item at issue is petitioner’s entitlement to
certain charitable contribution deductions. Petitioner claimed a
charitable contribution deduction of $500 in each of 1996 and
1997. Respondent disallowed these deductions in full.
A deduction is allowed for charitable contributions made
during the taxable year to certain types of organizations only if
the deductions are verified under regulations prescribed by the
Secretary. See sec. 170(a). Under the regulations, a deduction
for charitable contributions generally is not allowed without
written records. See sec. 1.170A-13, Income Tax Regs. See also
sec. 1.6001-1(a), (e), Income Tax Regs.
Petitioner presented only vague testimony to substantiate
his claimed charitable contribution deductions. He testified
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