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Petitioner testified that she regularly attended the St. Cloud
First United Methodist Church during the years in issue and that
she was very involved in church activities. Petitioner testified
that she and Mr. Rowe had tithed regularly during their entire
married life. In 1987, petitioner wrote five checks totaling
$5,500 to the church on the NCNB account, and respondent allowed
the $5,556 charitable contribution deduction claimed on the 1987
return. The Schedule A attached to the 1988 return indicates
that most, if not all, of the claimed contribution deduction
related to the church. The Schedule A attached to the 1989
return does not indicate whether the claimed deduction related to
the church; however, petitioner’s testimony indicates that she
believed that the claimed deduction for 1989 also related to the
church that she regularly attended and was very active in. In
the instant case, petitioner has failed to show that it is
appropriate to allocate the charitable contribution items for
1988 and 1989 other than equally between her and Mr. Rowe.
25(...continued)
Personal deduction items are expected to be allocated
equally between spouses, unless the evidence shows that
a different allocation is appropriate. For example, a
charitable contribution normally would be allocated
equally to both spouses. However, if the wife provides
evidence that the deduction relates to the contribution
of an asset that was the sole property of the husband,
any deficiency assessed because it is later determined
that the value of the property was overstated would be
allocated to the husband. [S. Rept. 105-174, at 57
(1998), 1998-3 C.B. 537, 593.]
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