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“should make as close an approximation as it can, bearing heavily
if it chooses upon the taxpayer whose inexactitude is of his own
making.” Cohan v. Commissioner, 39 F.2d 540, 544 (2d Cir. 1930).
We cannot estimate deductible expenses, however, unless the
taxpayer presents evidence sufficient to provide some basis upon
which estimates may be made. Vanicek v. Commissioner, 85 T.C.
731, 743 (1985).
Petitioner claimed a deduction in the amount of $1,738.86
for taxes paid during 1999. Respondent conceded the deduction
claimed for State tax withheld in the amount of $238.86, as
substantiated by petitioner’s Forms W-2, Wage and Tax Statement,
attached to her 1999 tax return. This amount does not affect
petitioner’s tax because the standard deduction of $6,350 allowed
by respondent is of more benefit to petitioner than claiming this
itemized deduction. With regard to the remaining deductions
claimed for personal property taxes in the amount of $1,050, and
other taxes in the amount of $450, petitioner offered no evidence
to substantiate these expenses. Respondent’s disallowance of
these two deductions is sustained.
Petitioner claimed a charitable deduction in the amount of
$2,690, for payments made to “needy people [and] displaced
people”. These payments were made to individuals and do not
qualify as charitable contributions. Sec. 170(a) and (c). Thus,
these amounts are nondeductible.
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Last modified: May 25, 2011