Danvis S. and Sheryl S. Smith - Page 6

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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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