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residence or when the stored items were delivered to his new
residence. Some of the dates associated with the storage--July 1
and 31, 1998--raise further questions regarding whether the
storage was associated with in-transit expenses. Petitioner’s
testimony regarding moving expenses related solely to 2000.
After reviewing the evidence, we would have sustained
respondent’s determination disallowing petitioner’s moving
expenses for 1998. On brief, however, respondent concedes that
petitioner is entitled to a $483.19 deduction for moving expenses
(related to storage costs) for 1998. We accept this concession
and conclude that petitioner is not allowed a deduction for
moving expenses for 1998 in excess of the amount respondent
conceded.
B. 1999 and 2000
1. Charitable Contributions
Respondent concedes that donations petitioner made to the
Denver Museum of Natural History (DMNH) may qualify as deductions
pursuant to section 170. Respondent concedes that petitioner is
entitled to deduct cash contributions to the DMNH of $687.50 and
$675.81 for 1999 and 2000, respectively. These concessions
reflect petitioner’s membership fee of $100 each year and mileage
(based on noncontemporaneous summaries) for petitioner’s trips to
the DMNH. Respondent’s concession for 1999 also appears to
reflect a $50 donation petitioner testified that he made in 1999
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