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With regard to the alleged newspaper, magazine,
letter-writing, and IRA maintenance costs, there is no credible
evidence that these costs were incurred. Furthermore, although
newspapers and magazines could have been useful in connection
with petitioners’ employment or investment activities,
petitioners have not shown that these publications were
principally used for employment or investment activities rather
than for personal activities. See Wallendal v. Commissioner, 31
T.C. 1249, 1252 (1959). They are not entitled to deductions
claimed for these items.
Charitable Contributions
Petitioners argue that they are entitled to charitable
deductions for alleged cash contributions made to several
religious organizations and for used clothing contributions to
other local charities. In addition, petitioners claim that they
are entitled to deduct their transportation expenses for trips
between their home and the religious organizations. Section 170
allows a deduction for charitable contributions made for
religious purposes. For monetary contributions, taxpayers must
maintain canceled checks, receipts from the donee organizations
showing the date and amount of the contributions, or other
reliable written records showing the name of the donee, date, and
amount of the contribution. See sec. 1.170A-13(a)(1), Income Tax
Regs.
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Last modified: May 25, 2011