Herbert Donald Singer - Page 17




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          Fed. Appx. 351 (6th Cir. 2001); sec. 170(a)(1), (f)(8); sec.                
          1.170A-13, Income Tax Regs.; see also Estate of Wood v.                     
          Commissioner, 39 T.C. 1, 6 (1962) (“not every payment to an                 
          organization which qualifies as a charity is a charitable                   
          contribution”); Saba v. Commissioner, T.C. Memo. 1980-199;                  
          Arceneaux v. Commissioner, T.C. Memo. 1977-363; Nelson v.                   
          Commissioner, T.C. Memo. 1974-239.                                          
               In particular, petitioner introduced no meaningful evidence            
          that would substantiate the making of noncash charitable                    
          contributions in any amount.9  Nor did petitioner introduce any             
          evidence whatsoever that would substantiate a charitable                    
          contribution carryover from a prior taxable year(s).  The law is            
          clear:  The fact that a taxpayer reports a deduction on the                 
          taxpayer’s income tax return is not sufficient to substantiate              
          the deduction claimed on the return.  Wilkinson v. Commissioner,            
          71 T.C. 633, 639 (1979); Roberts v. Commissioner, 62 T.C. 834,              
          837 (1974).  A tax return is merely a statement of the taxpayer’s           
          claim; the return is not presumed to be correct.  Wilkinson v.              
          Commissioner, supra; Roberts v. Commissioner, supra; see Seaboard           
          Commercial Corp. v. Commissioner, 28 T.C. 1034, 1051 (1957) (a              

               9  At trial, the only evidence introduced by petitioner                
          regarding purported noncash contributions was a 3- by 5-inch                
          printed card from United Cancer Research Society that appears to            
          be designed principally to explain to prospective donors why                
          their “discards” cannot be accepted for donation, e.g., “articles           
          require too much repair” or “driver unable to determine what is             
          to go”.  In any event, the card is undated and bears no                     
          indication what property may have been offered for donation.                





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