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Although petitioner alleged that she contributed a number of
items, such as clothes, a microwave, a TV, and a VCR to people
she knew who were “in need”, she admitted at trial that the
claimed deduction for the charitable contribution of $500 made
other than in cash or by check was an amount she paid for a
television that she gave to Ms. Payne. It is not clear that
petitioner contributed any gift to a charity as defined under
section 170(c). Moreover, she did not provide a receipt or
letter to support the deduction claimed for the charitable
contribution made other than in cash or by check, as required by
section 1.170A-13(b)(1), Income Tax Regs. Accordingly, we
conclude that petitioner is not entitled to a deduction for the
claimed charitable contribution made other than in cash or by
check, and respondent’s determination is sustained.
4. Unreimbursed Employee Expenses
A taxpayer is generally required to substantiate deductions
by keeping books and records sufficient to establish the amount
of the deductions. Sec. 6001; sec. 1.6001-1(a), Income Tax Regs.
Actual allowable expenses such as gasoline, tolls, and operating
expenses of automobiles are deductible if they are ordinary and
necessary expenses paid or incurred in a trade or business and if
they are not personal commuting expenses. Sec. 162(a); Green v.
Commissioner, 59 T.C. 456 (1972); sec. 1.162-1(a), Income Tax
Regs. Commuters’ fares are not deductible. Sec. 1.162-2(e),
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Last modified: May 25, 2011