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the absence of a contemporaneous written acknowledgment of the
contribution by the donee. Sec. 170(f)(8); sec. 1.170A-13(f),
Income Tax Regs.
Petitioner provided substantiation for his payment of State
income taxes by the Form W-2, Wage and Tax Statement, which was
attached to his 1999 return and which reflects State income tax
withholding in the relevant amount. Petitioner, however, failed
to provide substantiating documents for any of the other itemized
deductions, including the claimed cash charitable contributions.
Although petitioner’s testimony at trial provided little detail
concerning these contributions, he did state that he paid
approximately $300 to each of two charities--his church and the
Salvation Army. These contributions are allowable only in the
presence of the required written records. Sec. 170(a)(1),
(f)(8); sec. 1.170A-13, Income Tax Regs. Because petitioner has
provided no such records, we conclude that he has not met the
substantiation requirements for the claimed charitable
contributions and that he is not entitled to any deduction
therefor. The amount of the remaining claimed deductions for
gambling losses and automobile taxes, together with the
substantiated State income tax payment, totals $4,242. Because
the standard deduction of $4,300 exceeds this amount, even if the
remaining claimed deductions were substantiated, the itemized
deductions would be of no benefit to petitioner.
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Last modified: May 25, 2011