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B. Whether Petitioner May Carry Forward Charitable Contribution
Deductions From 1995 to 2000
Petitioner testified and contends that he may carry forward
a charitable contribution deduction of $977 from 1995 to 2000.
Petitioner testified that he had a pattern of charitable giving.
He contends that we may estimate his charitable contributions
under Cohan v. Commissioner, 39 F.2d 540, 543-544 (2d Cir. 1930).
A taxpayer may deduct a charitable contribution if
substantiated with a canceled check, receipt, or other reliable
written record. Sec. 1.170A-13(a)(1), Income Tax Regs. Under
Cohan v. Commissioner, supra, we may estimate the amount of a
deductible expense if a taxpayer establishes that he or she paid
the expense but cannot substantiate the precise amount.
Petitioner’s only evidence that he contributed the claimed amount
is his testimony. He did not provide an adequate basis to permit
us to estimate the amount of his contributions under Cohan. We
conclude that petitioner may not carry forward charitable
contribution deductions from 1995 to 2000.
C. Whether Respondent Erroneously Applied an Overpayment From
1992 To Pay Tax Petitioner Owed for 1979
Petitioner contends that respondent erroneously applied a
$5,908 overpayment for 1992 to satisfy what respondent contends
was petitioner’s unpaid tax liability for 1979. Petitioner
contends that he had fully paid his 1979 taxes by 1986.
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