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contributions). Accordingly, we sustain respondent’s
determination to disallow the costs of petitioner’s lunches at
the DMNH as deductions for 1999 and 2000.
Petitioner also claimed that he made charitable
contributions to the Northern Colorado Woodcarvers Association
(NCWA) and the Buffalo Creek Gun Club (BCGC). Petitioner
presented no evidence of the amounts he gave to NCWA or BCGC.
See id. Additionally, there is no evidence that contributions to
NCWA or BCGC qualify as “charitable contributions” under section
170(c). Accordingly, we sustain respondent’s determinations to
disallow the remainder of petitioner’s charitable contribution
deductions for 1999 and 2000 that respondent did not concede.
2. Home Mortgage Interest
Respondent allowed petitioner $4,930 of home mortgage
interest as a deduction for 2000. At trial, petitioner submitted
a settlement statement concerning a house he purchased in 2000 in
Monument, Colorado. The settlement statement listed: (1)
$370.65 of interest paid from October 17 to November 1, 2000; (2)
$611.50 for a loan origination fee; and (3) $2,446 for a broker
discount. Assuming arguendo that the $370.65 in interest equals
a daily interest rate of $24.71 ($370.65 divided by 15 days),
petitioner paid $24.71 in interest per day on the mortgage from
October 17 through December 31, 2000 (76 days), and the “total
interest” would be $1,877.96 ($24.71 times 76). This “total
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