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The third issue for decision is whether petitioner is
entitled to a charitable contribution deduction in 1996.4 A
deduction generally is allowed for any charitable contribution
made within the taxable year. Sec. 170(a)(1).
A taxpayer generally must keep records sufficient to
establish the amounts of the items required to be shown on his
Federal income tax return. Sec. 6001; sec. 1.6001-1(a), (e),
Income Tax Regs. In the event that a taxpayer establishes that a
deductible expense has been paid but is unable to substantiate
the precise amount, we generally may estimate the amount of the
deductible expense bearing heavily against the taxpayer whose
inexactitude in substantiating the amount of the expense is of
his own making. Cohan v. Commissioner, 39 F.2d 540, 543-544 (2d
Cir. 1930). We cannot estimate a deductible expense, however,
unless the taxpayer presents evidence sufficient to provide some
basis upon which an estimate may be made. Vanicek v.
Commissioner, 85 T.C. 731, 743 (1985).
Deductions for charitable contributions are subject to
further substantiation requirements. Sec. 170(a)(1). Generally,
4While the notices of deficiency determine that petitioner
is entitled to the standard deduction in each year, the parties
have stipulated that during the years in issue petitioner’s
spouse filed a separate income tax return with itemized
deductions, thereby causing the standard deduction to be zero for
petitioner in both years, see sec. 63(c)(6)(A), and allowing
petitioner to deduct any itemized deductions to which he may be
entitled.
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