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Cohan), affd. 230 F.2d 79 (7th Cir. 1956). The Court declines to
allow any deduction for the claimed job-related expenses of socks
and shoes, belts, short pants, bed linen, and food because, under
section 262(a), no deduction is allowed for personal, living, or
family expenses. These items constitute personal expenses.
With respect to the charitable contributions, section 170
allows a deduction for charitable contributions during the
taxable year, if verified as provided in the regulations. Sec.
170(a)(1). The charitable contributions deduction is subject to
certain substantiation requirements. Sec. 170(f)(8). No
deduction is allowed for any contribution of $250 or more unless
the taxpayer substantiates the contribution by a contemporaneous
written acknowledgment of the contribution by the qualified donee
organization. Sec. 170(f)(8)(A). The standards for record
keeping and return requirements for deductions for charitable
contributions are set forth in section 1.170A-13, Income Tax
Regs. Under the applicable provisions, a taxpayer claiming a
charitable contribution deduction shall maintain for each
contribution one of the following:
(i) A cancelled check.
(ii) A receipt from the donee charitable organization
showing the name of the donee, the date of the contribution,
and the amount of the contribution. A letter or other
communication from the donee charitable organization
acknowledging receipt of a contribution and showing the date
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