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pay personal expenses, they are neither charitable nor
deductible. * * *
Id. at 281.
Assuming arguendo that petitioners made any contributions in
this case, petitioners, by their own admission, used any
contributed funds funneled through Alpha Ministries almost
exclusively for their own housing and for other expenses
benefitting only petitioners. Thus, in accordance with section
170(c)(2)(C) and Miedaner v. Commissioner, supra, petitioners are
not entitled to the claimed charitable contribution deductions.
See also Davis v. Commissioner, 81 T.C. 806, 817 (1983), affd.
without published opinion 767 F.2d 931 (9th Cir. 1985) (no
charitable contributions were made where taxpayer retained
control of the funds and derived personal benefits therefrom).
Itemized and Business Deductions
During 1995 and 1996, petitioner’s primary employment was as
a faculty member of Apollo Group, Inc. of Phoenix, Arizona.
Petitioner’s duties included class preparation, keeping records
of grades and attendance, communicating with the school
administration, conducting tests, and grading papers and tests.
In connection with this employment, petitioners claimed
miscellaneous itemized deductions with respect to the following
unreimbursed employee business expenses, in each respective year:
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