- 10 - the year totaling $3,660. Petitioner did not present testimony with respect to the claimed contributions. Under certain circumstances, where a taxpayer’s records are inadequate to substantiate a claimed deduction, we may estimate the amount. Cohan v. Commissioner, 39 F.2d 540, 544 (2d Cir. 1930). In order for the Court to make an estimate, we must have some basis in fact upon which an estimate can be made. Williams v. United States, 245 F.2d 559, 560 (5th Cir. 1957); Vanicek v. Commissioner, 85 T.C. 731, 742-743 (1985). While we have some doubt about the reliability of the contribution receipt and the amount of petitioner’s contributions, we find that petitioner attended church and made some contributions to the church in 1997. Bearing in mind that petitioner has the burden to prove that he is entitled to the claimed deduction, we hold that petitioner is entitled to an additional deduction of $800 for donations to the Greater Sunrise Baptist Church. Thus, petitioner is entitled to a total charitable contribution deduction of $1,250 for 1997 (including the $450 previously conceded by respondent). C. Casualty Loss From Automobile Accident Petitioner claims a casualty loss of $11,418 for damages sustained to his 1992 Toyota Camry during an automobile accident with an insured driver on March 17, 1997. Following the accident, petitioner filed a claim with the other driver’sPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011