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to their estimated costs for newspapers and letters. In
addition, petitioners claimed other miscellaneous deductions in
1997 of $64 for Reader’s Digest publications, $30 for Newsweek
publications, and $25 for issues of a local newspaper. In the
notice of deficiency, respondent allowed total combined
deductions for employment, investment, and other miscellaneous
expenses equal to $760 in 1996 and $5,149 in 1997.
Petitioner is a Moslem. Petitioners claimed charitable
deductions for cash contributions to an Islamic Culture Center
(ICC) and several mosques equal to $13,750 in 1996 and $14,930 in
1997. Petitioners calculated the deduction as an “estimate” of
$225 per week for 50 weeks. Petitioners also claimed deductions
for charitable transportation costs of $1,840 in both years and
cash contributions to other charities equal to $145 in 1997. The
charitable transportation costs were based on trips between
petitioners’ home and the ICC and mosques. In addition,
petitioners claimed that they donated over 300 items of used
clothing and household devices to the Cancer Federation and
Military Order of the Purple Heart. Petitioners created
“receipts” for these contributions that total $680 for 1996 and
$891 for 1997. The “receipts” were on forms provided by the
charities, but the lists of items and values were attached by
petitioners. Petitioners claimed deductions for contributions of
used clothing and household items equal to $680 in 1996 and
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