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donated property that include the information” listed above. Id.
Petitioner argues that he donated clothes and various
household items to Goodwill, the Salvation Army, and the Boys’
Club. However, petitioner provided no written records concerning
any donations and has provided this Court with no method by which
to ascertain with a reasonable degree of certainty what he
contributed during 1999. We sustain respondent’s disallowance of
the relevant portion of the charitable contribution deduction.
Sec. 170(a)(1); sec. 1.170A-13, Income Tax Regs; see also sec.
6001; sec. 1.6001-1(a), (e), Income Tax Regs.
The final deduction in dispute is the deduction for employee
business expenses. Unreimbursed employee business expenses
generally may be deductible under section 162(a). However, the
deduction is a miscellaneous itemized deduction. Sec. 67(b). A
taxpayer’s miscellaneous itemized deductions are allowed only to
the extent by which they exceed 2 percent of the taxpayer’s
adjusted gross income. Sec. 67(a). Petitioner argues that he
incurred expenses for clothing which he was required to wear to
his job; subscriptions to various magazines; union dues; and
attendance at work-related seminars. He estimated that the
magazine subscriptions were “less than $100" and that the union
dues were “roughly” between $120 and $140 per year. The clothing
which petitioner was required to wear to work consisted of suits
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