- 9 - 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 testifiedPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011