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Petitioner claimed $4,143 in charitable contribution
deductions on the 2000 Form 1040, yet conceded at trial that he
had no records to substantiate any amount. Although petitioner
testified in very vague terms about having made gifts of clothing
and cash to the Salvation Army, his testimony provides no basis
on which we might make even a guess at the actual amount donated.
See Vanicek v. Commissioner, supra. We accordingly conclude that
petitioner is not entitled to any deduction for charitable
contributions in 2000.
C. Closing Costs for Mortgage Refinancing
Petitioner claimed an itemized deduction of $1,367.73 for
"closing costs" on the 2000 Form 1040, representing amounts he
paid in 2000 in connection with refinancing the mortgage on his
residence. The parties now agree that $85.28 of this figure
represents home mortgage interest, and respondent has conceded
petitioner's entitlement to deduct that amount. Respondent
maintains that petitioner is not entitled to any additional
amount. These amounts consist of $337 of prepaid hazard
insurance and $948.95 in other closing costs that petitioner paid
in connection with the refinancing, as itemized in our findings
of fact.
As for the prepaid hazard insurance, the cost of insuring a
dwelling owned and occupied by a taxpayer as a personal residence
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