- 5 -
1998 1999
Charitable contributions
Cash $5,925 $7,266
Noncash 413 $ 6,338 413 7,679
Unreimbursed employee expenses 10,468 18,791
Tax preparation fees 300 1,200
Petitioner acknowledged at trial that their actual
charitable contributions were considerably less than the amounts
deducted on their returns. He estimated that their cash
contributions were approximately $400 per year, but the greater
amount for both years was military memorabilia, which petitioners
donated to a thrift store on a military base. Petitioners
presented no records at trial to substantiate any of the cash
contributions, nor was any information presented listing the
items of property donated and the values of such properties.
Nor, as noted earlier, did Mr. Beltran request or solicit such
information from petitioners. Although the Court is allowed some
discretionary authority in allowing some basic amount as a
deduction when the Court is satisfied from the record that a
payment or contribution was made pursuant to the case of Cohan v.
Commissioner, 39 F.2d 540, 543-544 (2d Cir. 1930), the Court
declines to do so in this case because there is no evidence in
the record from which the Court can conclude that any charitable
contributions were in fact made by petitioners during the years
in question.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011