Steve J. Work - Page 12

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          affg. T.C. Memo. 1987-295; Geiger v. Commissioner, 440 F.2d 688,            
          689-690 (9th Cir. 1971), affg. per curiam T.C. Memo. 1969-159;              
          Tokarski v. Commissioner, 87 T.C. 74, 77 (1986).  Accordingly, we           
          conclude that petitioner has failed to establish that he donated            
          the bag in 1999, and we sustain respondent’s determination to               
          disallow this deduction.  See also sec. 1.170A-13, Income Tax               
          Regs. (regarding record-keeping requirements for deductions for             
          charitable contributions).                                                  
               Petitioner also deducted as charitable contributions the               
          amounts he spent purchasing lunches while volunteering at the               
          DMNH during 1999 and 2000.  Reasonable expenditures for meals               
          incurred while away from home in the course of performing donated           
          services are deductible.  Sec. 1.170A-1(g), Income Tax Regs.                
          “While away from home” has the same meaning in section 1.170A-              
          1(g), Income Tax Regs., as in section 162 and the regulations               
          thereunder.  Id.  Under section 162, a taxpayer can deduct the              
          cost of meals when “away from home” only when the travel in                 
          question involves an overnight stay.  United States v. Correll,             
          389 U.S. 299, 302, 304 (1967).                                              
               Petitioner presented no evidence of lodging or overnight               
          stays associated with the lunch expenses he deducted.  Petitioner           
          also submitted no documents to substantiate the costs of his                
          meals.  See sec. 1.170A-13, Income Tax Regs. (regarding                     
          recordkeeping requirements for deductions for charitable                    






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