Aziz A. Tokh and Susan K. Tokh - Page 5




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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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