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petitioners are not entitled to deductions for such expenses for
the 2 years in question. Petitioners did incur expenses for
preparation of their tax returns; however, because these expenses
would not exceed 2 percent of petitioners' adjusted gross income
each year, therefore, under section 67(a), petitioners are not
entitled to deductions for tax preparation fees for 1998 and
1999.
With respect to charitable contributions, petitioners
produced only meager documentary evidence to substantiate their
contributions for the 2 years at issue. The Court is satisfied
that petitioners did make some qualifying charitable
contributions during the years at issue, and, therefore, under
the Court's discretionary authority pursuant to Cohan v.
Commissioner, 39 F.2d 540, 543-544 (2d Cir. 1930), allows
petitioners charitable contribution deductions of $300 for each
year at issue.
On their 1999 Federal income tax return, petitioners
reported, as income, gambling winnings of $4,000. On Schedule A
of their return, petitioners claimed an itemized deduction of
$4,000 for gambling losses. Respondent disallowed the claimed
deduction. The $4,000 represented winnings by Mrs. Lavigne from
slot machines at Las Vegas, Nevada. Mrs. Lavigne played slot
machines there every month. She maintained no books and records
of her winnings, nor any records for the amounts spent on
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