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Executive order is judicially enforceable only if it has the
force and effect of law. Chrysler Corp. v. Brown, 441 U.S. 281,
303-304 (1979). Executive Order 13175 lacks the force and effect
of law because it is not grounded in a statutory mandate. Id. at
304-305. Petitioner had taxable income and is liable for the
2000 and 2001 deficiencies.
Itemized Deductions
The burden of showing a right to a claimed deduction rests
with the taxpayer. INDOPCO, Inc. v. Commissioner, 503 U.S. 79,
84 (1992). The taxpayer must maintain records sufficient to
substantiate the amounts of the deductions claimed. Sec. 6001;
sec. 1.6001-1(a), Income Tax Regs. If the taxpayer does not
retain the required records, the burden of proof does not shift
to respondent. Sec. 7491(a)(2)(A) and (B).
At trial, petitioner presented the letter from NKF and a
computer printout from CarPrices.com showing the wholesale value
of a 1986 Ford F250 SuperCab 4WD, taking the mileage on the truck
into consideration, to be $2,960.24 and the retail value to be
$5,540.47. Petitioner is claiming a $5,000 deduction for the
donation of the truck.
Under section 170(a)(1), a deduction is allowed for
charitable contributions made within the year. See sec. 1.170A-
1, Income Tax Regs. The regulations state that the amount to be
allowed for a charitable contribution of property other than
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Last modified: May 25, 2011