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activity.7 Petitioner, therefore, is entitled to an allowance of
expenses for these 2 years relating to her self-employment
activity. Pursuant to Cohan v. Commissioner, 39 F.2d 540, 543-
544 (2d Cir. 1930), the Court allows petitioner expense
deductions of $234 and $409, respectively, for 1995 and 1996 for
her critical care nursing activity in approximately the same
proportions allowed by respondent for 1993 and 1994.
The third issue is whether petitioner is entitled to
charitable contribution deductions in excess of amounts allowed
by respondent. Section 170 allows a deduction for charitable
contributions during the taxable year, if verified as provided in
the regulations. Sec. 170(a)(1). The term “charitable
contribution” includes a contribution or gift to a corporation,
trust, or community chest, fund, or foundation, with certain
provisos. Sec. 170(c). For example, the recipient organization
must have been “created or organized in the United States or in
any possession thereof, or under the law of the United States,
any State, the District of Columbia, or any possession of the
United States.” Sec. 170(c)(2)(A). It must be organized and
operated exclusively for religious, charitable, scientific,
7 The Court is not bound by stipulations of fact that
appear contrary to the facts disclosed by the record. Estate of
Eddy v. Commissioner, 115 T.C. 135 (2000) (citing Rule 91(e));
Blohm v. Commissioner, 994 F.2d 1542, 1553 (11th Cir. 1993),
affg. T.C. Memo. 1991-636; Jasionowski v. Commissioner, 66 T.C.
312 (1976).
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